Sir, kindly describe the procedures for shifting of premises under Central Excise, as it requires surrender of existing registration, then in which address the invoices can be registered during the period between surrendering of certificate and issue of a new registration. also please clarify regarding the CENVAT Credit taken on input goods lying at the premises at the time of shifting

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.