Difference between Manufacturing Depot and Warehouse

[Asked by Guest]

Dear Sir,

Please explain the difference between Manufacturing Depot and Warehouse, Further under Manufacturing Depot registered under Excise whether any manufacturing activity can be carried out and vice - versa the same for warehouse also, Please explain,thanks & regards.

AI Summary

Manufacturing depot concept absent under central excise; factories govern manufacture while customs allows warehouse manufacture.
Under the Central Excise regime there is no legal category of a manufacturing depot; premises where manufacture occurs are characterized as a factory under section 2(f). A depot is a place where duty paid excisable goods are sold to ultimate consumers. Manufacture within a warehouse is permitted under the Customs Act, 1962 and regulated by Customs procedures.