Maintain & Keep Excise Record in Corporate office

[RAM SHARMA]

Dear Experts,We have three manufacturing unit individulay registered in central excise. Whether we have maintain and keep all excise record of three unit in our prime unit corporate office. Please advice.Thanks

[YAGAY and SUN]

Dear Ram,Statutory Records pertaining to Central Excise can only be maintained and kept at the factory premises only. If you intend to maintain such records in SAP or ERP, then, you may maintain this in corporate office. But all statutory records in report form should be visible or access at factory premises at any time for the official of Central Excise Department.Further, you may seek specific permission from the Commissioner of Central excise in this regard, though there is no such provision in the Central Excise Laws.RegardsTeam YAGAYand SUN(Managementand Indirect Tax Consultants)

[RAM SHARMA]

Dear Sir,

Please tell any rule in this regard and consequences to avoid this procedure.

Thanks

[YAGAY and SUN]

Dear Ram,

As stated above, you may approach to the jurisdictional Commissioner of Central Excise in this regard.

Thanks

Team YAGAY and SUN

(Management and Indirect Tax Consultants)

AI Summary

Statutory records location: excise records must be kept at factory premises, electronic copies must be accessible onsite. Statutory records for central excise must be maintained at the factory premises; electronic records (e.g., ERP/SAP) may be held at the corporate office only if statutory report forms remain visible and accessible at the factory for excise officials, and any relocation of record-keeping should be pursued with the jurisdictional Commissioner, as no express legal provision permits centralisation.