Cenvat credit on stock tranfer inwards

If you want to take cenvat credit for the material transfered from other branch or unit of your company, you company must be registered under Large Taxpayer Unit (LTU). If your company registered under LTU, then the transfering company has to issue a cenvat transfer document  and based on that you can tax credit...

Yes. 

HO has has to be raised the stock transfer invoice to Gujarat unit with payment of duty, based on that invoice you can take credit at your unit and value arrived as per your cost account.  Please refer Provisinal Assessment procedure to do this.

No need to take LTU registration because being LTU require certain condition to be fulfilled.

Further HO is paying duties on input & trasferring the same to Gujrat. The goods will required to be cleared under cover of excise invoice by reversing duties availed by HO. his will be removal as such for HO. So on the basis of excise invoice gujrat unit can take cenvat credit.

Further clarification Mo.No. 9822610852