17 December 2010
Our company say x is having central excise registration. One of our group company say Y which is also having central excise registration is situated in another place. Now my doubt is 1)whether a machinery imported by X under EPCG scheme can be installed in Y premises ? 2)Is there any restrictions under central excise and EPCG ?
17 December 2010
Only merchant exporter can import capital goods under EPCG scheme , if the capital goods are installed in the factory of supporting manufacturer. In your case machine cannot be installed at Y premises.
18 December 2010
The EPCG licenses are issued to a Legal Entity i.e. to the company and the details of all the palnts is provided in the application forms. The machinery can be installed in any plant of a company as the export obligation has to be fulfilled by the company and not by the plants individually.