Movement of capital goods

Dear All,

I am working in Excise Co. We have two unit one is excisable and other one is non excisable.

We want to shut down one unit(excisable) but may wait for surrender depending upon scenerio. As Excise duty on Capital goods is huge, we wish to use the machinaries in non excisable unit. Brief me the law and any way of using the machinaries into non excisable units.