Excise captive consumption

This stock transfer will be treated as sale for Chennai plant and Chennai plant will have to pay excise duty against this invoice and Delhi plant will avail CENVAT credit of this amount.

Thank you for your reply, i am having onemore doubt, in the above case how to calculate the assessable value?

If finished good then refer rule 7- sale price of product at Delhi as on date of despatch from Chennai.

If unfinished then COP + 10%.