storage of Finished goods to another unit

[kamal chordia]

Dear Sir

Please note that if a company having 3 unit and having separate central excise registration. Due to heavy stock accumulation in one unit, can finished goods of this unit can be stored in another unit which is adjoining to first unit.

Or

We need to take permission from Asstt. Comm., C.E.

Kamal

AI Summary

Storage of finished goods outside factory premises requires permission under Rule 4(4), not Rule 8, or consider single registration.
Permission to store finished goods outside factory premises must be obtained from the Commissioner/Principal Commissioner under Rule 4(4) of the Central Excise Rules, 2002; Rule 8 of the Cenvat Credit Rules, 2004 applies to storage of cenvatable inputs and not to finished goods. Permissions under Rule 4 are exceptional, often for seasonal products, and it is unclear whether storage in another unit of the same manufacturer is expressly covered; single registration for colocated units is a proposed alternative.