TaxTMI 
TaxTMI 
Dear Expert,
Please let us suggest procedure and Rule under which we can store our inputs imported under Advance Authorisation out side factory premises.
Storage of inputs imported duty free under Advance authorisation out side factory premises.
08 Jun 2015 
4 Replies 
3468 Views Asked by
Storage of inputs outside factory: permission tied to CENVAT credit; duty free Advance Authorisation inputs need separate approval.
The CENVAT Credit Rules permit the Commissioner to allow storage of inputs outside a factory only where CENVAT credit has been taken, subject to conditions and repayment if inputs are not used as required. Duty free inputs imported under Advance Authorisation, on which credit is not availed, are not automatically covered by that permission; separate departmental approval is required to avoid mixing and to ensure compliance with foreign trade policy and DGFT conditions. (AI Summary)
The CENVAT Credit Rules permit the Commissioner to allow storage of inputs outside a factory only where CENVAT credit has been taken, subject to conditions and repayment if inputs are not used as required. Duty free inputs imported under Advance Authorisation, on which credit is not availed, are not automatically covered by that permission; separate departmental approval is required to avoid mixing and to ensure compliance with foreign trade policy and DGFT conditions. (AI Summary)