Excise invoice

yess , they can. by raising excise invoice with proper duty (the proportionate amount of duty), it is just pass on duty. i.e SALE OF INPUTS AS SUCH. The other unit will take credir accordingly. No problem

I agree with Mr amitabha you can remove inputs as such from factory under rule 3(5) of cenvat credit rules,2004 and for that excise invoice shall be prepared and amount equivalent to cenvat credit availed on such inputs shall be paid at the time of removal either through PLA or utilising credit balance.