Cenvat credit on stock transfered to non excisable unit

We have total three unit out of theses only one unit under excise registration and two are non excisable unit but we tranfer stock to non excisable unit from excisable unit with duty paying my queistion is can we avail cenvat credit on goods tranfered to non excisable unit. 

Example  A is Exise registered unit, B and C Unit are non excisable unit. A is transferring stock to B & C under excise invoice with payment of duty. In this transaction Can A unit Avail cenvat credit Which tranfered to C & D?

Replies (5)

Absolutely A can avail Cenvat Credit without any restrictions. A can avail Cenvat credit on any inputs for further process and the Cenvat can be utilized for payment of excise duty on finished goods clearance by A irrespective of the receiving units are registered with Excise or not.

Regards,

JMS 

Sorry sir my question is wrongly understood by you I give deeply example as below A stock transfered goods to B with paying 10300 excise duty for month and paid in cash in next month. Can A avail 10300 as cenvat credit in subsequent month

When A transfers stock to B, it has to be treated as normal sale and excise duty has to be charged and paid either from the credit or PLA. If your question is on claiming the credit on tax paid by A, it is not possible to take credit. 

It is same as selling goods to an un registered dealer and he cannot take credit on such sales.

Really Thanks sir for clearing my doubts
thanks sir for clearing my big doubt

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details
Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
CA Articles

Kothari Jain Patil & Chartered Accountants

Pune

CA Inter

View Details
Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details