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<h1>Storage of inputs outside factory: permitted with conditions; CENVAT credit must be repaid if inputs are not used as specified.</h1> Permission to store inputs against CENVAT credit outside a manufacturer's factory may be granted by the Deputy or Assistant Commissioner of Central Excise in exceptional circumstances, subject to limitations and conditions; if such input is not used as specified in the rules, the manufacturer must pay an amount equal to the credit availed.