procedure of shifting of premises under central excise. also how to treat the items for which CENVAT credit taken.

Since the registration under rule 9 of CE rules is for premises, there is no prescribed procedure in Not.No.35/2001CE(NT) dt.26.6.2001 amended by 7/2015CE(NT)dt.1.3.15. on shifting of premises. However,in ACES there is provision to amend the registration to that extent and hence the registration authority can allow the amendment on request. Till the cancellation/amendment the old reg.No may be used. As per rule 10(1) of Cenvat Credit Rules if a manufacturer shifts his factory to another site he shall be allowed to transfer the credit lying unutilised in his accounts to such transferred factory.