09 November 2010
You will have to clear the goods on an Invoice to the new location ( provided you have sought registration under central excise for the new location)
Since you are not registered as an LTU the only option is transfer by way of Invoice.
You will need to give an undertaking for closure of the existing unit for any future liabilites while surrendering your registration
10 November 2010
Rule 10 of cnevat credit rules provides that the same can be transferred on application being made to the jurisdictional ACCE/DCCE. Ideally you could get the new premises also registered and then conduct the transfer. Once shifted then the accounting of the transferred goods can be offerred for scrutiny to jurisdicational officer in writing.
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