Excise duty applicability on shifting of factory

PLEASE TELL ME WHEN SHIFTING OF FACTORY FROM ONE PLACE TO ANOTHER STOCK OF OLD FACTORY IS TRANSFERD TO NEW FACTORY WHETHER EXCISE DUTY IS APLLICABLE ON THE SUCH GOODS TRANSFERD (MANUFACTURING UNIT)

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If manufacturer shifts his factory from one site to another site can transfer unutilised Cenvat Credit to the new premises to the satisfaction of Assistant/deputy Commissioner of Central Excise.

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