Dear Sir,
We are importing inputs under advance Authorisation as well as on payment of normal duties. We have take permission of Asst. Comm. of Central Excise under Cenvat Credit Rule 8 for Storing of inputs outside factory premises.
In this context, we have two which is given below:-
1] Can we also store inputs in outside rented godown procured under Advance authoristion? If yes, then please quote authority.
2]
Storage of imported inputs under Advance Authorisation: can outside rented godowns be lawfully used for holding such inputs? Whether imported inputs under Advance Authorisation can be stored in an outside rented godown is queried; the holder notes existing permission under the Cenvat framework to store inputs outside factory premises but requests authority confirming that such permission covers inputs procured under Advance Authorisation. The document records no substantive authoritative response, only that the issue was 'already replied.' (AI Summary)