Difference between Manufacturer Depot and Manufacturer

[SANDESH SHINDE]

Dear Sir,

Can any manufacturing activity be carried out in any manufacturing depot,please explain,thanks & regards.

AI Summary

Manufacturing in Depots Prohibited Under Central Excise Act Unless Registered as Factory; Risks of Revenue Evasion Highlighted. A query was raised regarding whether manufacturing activities can be conducted in a manufacturer depot under Central Excise Law. One response clarified that manufacturing activities are not allowed in depots unless the depot is registered as a factory under the Central Excise Act, 1944. Another response suggested that while registration might allow such activities, the department could reject applications if not satisfied. A third response emphasized that depots and factories serve different functions, and mixing them could lead to revenue evasion, advocating for separate registrations to protect revenue interests.