I want to ask the procedure if we don't have sufficient place in our manufacturing unit and approach for a storage space out side the unit. What is the procedure of that :- 1 . whether we can take permission from Deputy commissiner or Commissioner . 2. Whether we have to pay duty at the time of removel of excisable goods to the storage space . 3. From where our invoice will be executed either from parent manufacturing unit or from warehouse earlier called storage palce . 4. When we will have to pay ecise duty on our final product i.e. at the time of removal from factory or from warehouse .
14 April 2010
Please refer the following rule-4, C.Ex. Rules 2002.
4)Notwithstanding anything contained in sub-rule (1), Commissioner may, in exceptional circumstances having regard to the nature of the goods and shortage of storage space at the premises of the manufacturer where the goods are made, permit a manufacturer to store his goods in any other place outside such premises, without payment of duty subject to such conditions as he may specify.
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