Central Excise Act, 1944- Purchase & Sale includes transfer between two sister units

Hindustan Coca Cola Beverages Pvt Ltd. Vs Commissioner, Central Excise & GST (CESTAT Delhi) Learned Counsel for the appellant has mentioned that they had purchased a generator set in the year 2004 which was used by them at their Jaipur plant. After 12 years of its use, since the Jaipur plant got closed that the said generator was shifted to another plant of appellant in Hapur. As such, the transfer was nothing but a stock transfer of the said capital goods. Rule 3(5) A (a) of CCR, 2004 is mentioned to not to be applicable to the given facts and circumstances. It is emphasised that for the...