TaxTMI 
TaxTMI 
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?
Deport/Warehouse procdure
29 Jun 2016 
2 Replies 
1186 Views Asked by
Excise registration depends on whether a warehouse is used to pass on duty and enable input credit to the buyer.
Whether a warehouse in another state requires Central Excise registration depends on its role: storage-only warehouses need not register, but where the warehouse is used to pass on excise duty or enable the buyer to claim duty as Cenvat credit, it must be registered as a first stage dealer under the Central Excise rules to permit transfer of duty credit. (AI Summary)
Whether a warehouse in another state requires Central Excise registration depends on its role: storage-only warehouses need not register, but where the warehouse is used to pass on excise duty or enable the buyer to claim duty as Cenvat credit, it must be registered as a first stage dealer under the Central Excise rules to permit transfer of duty credit. (AI Summary)