Deport/Warehouse procdure

[SURYAJI GAWAS]

Dear Sir,

My factory in maharashtra and I want open Depot/Warehouse in another state as like culcutta then what is the excise procedure? Should I take excise registration for that warehouse?

[Ganeshan Kalyani]

Sir, on removal of goods from factory you have to pay Excise Duty. From warehouse if you are going to sell the same goods received from factory to a manufacturer then in order to pass on the Duty you can take Central Excise registration, otherwise not required to register the warehouse under excise. Thanks.

[Rajagopalan Ranganathan]

Sir,

I endorse the views of Shri. Ganesan Kalyani Sir. If you want to pass on the cenvat duty paid on the excisable goods as credit under Cenvat Credit Rules, 2004 then you have to register your Calcutta warehouse/godown as first stage dealer under rule 9 of Central Excise Rules, 2002. Otherwise you need not register yourself as first stage dealer under the above mentioned rule.

AI Summary

Understanding Excise Duty: When Warehouse Registration is Necessary for Selling and Passing Cenvat Credit An individual inquired about the excise procedure for opening a depot or warehouse in another state, specifically Calcutta, and whether excise registration is necessary. Two respondents clarified that excise duty must be paid when goods are removed from the factory. If the warehouse intends to sell goods to a manufacturer and pass on the duty, excise registration is needed. Otherwise, registration is not required. Additionally, if the intention is to pass on the Cenvat duty as credit, the warehouse must be registered as a first stage dealer under the Central Excise Rules.