Excise requirement on inter unit transfer of goods

If cenvat credit has been taken, tranfer to other unit is possible only by raising invoice on the transferee unit . This is to pass on the cenvat credit. Also give a declaration in the invoice that being interunit transfer no sale is involved and hence not VAT.  Answer to second question is yes, provided the invoice does not contain  buyers CE registration number.

Dear Vinod K Arora

You can transfer the input from one unit to another unit , This is called " Input such as cleared ".It will not be your production. You have to reverse the cenvat credit in proprtionate to material transfered.

Secondly, Only consignee is the befificery to avail the cenvat credit then he can reverse the cenvat credit on his invoice.

Regards

HS Negi 

How can we treat as a sale inter unit transfer and take cenvat credit. After received inter unit input,Can we sale this material. Pl.explain.

Thanks 

matter is very simple,

Q.1) you just avail the credit and make your own (sale) excise invoice to your another Unit after deducting proprtionate duty that you availed. This is called SALE OF INPUTS AS SUCH

Q.2) Only consignee is the eligible to get the credit, First you reced the materials and take credit (full credit), then  whatever amount(Qty) you want, you  can send to other unit as SALE OF INPUTS AS SUCH after deducting proprtionate excise duty.

can any1 pls quote an example of a judgement