godown registration - excise -reg

[venkat eswaran]

Dear sir,

We are a manufacturing industry and central excise assesse, we planned to rent a godown nearby our factory store matls due to space constraint inside the factory. For that whether we have to register with the Excise dept additionally? What is the process to move excise goods from factory to godown and vice versa?

If we take separate excise registration for godown whether we need to file returns etc same as factory?

Kindly share with views and suggestions on this. thanks in advance

Venkat

[Himansu Sekhar]

Under Rule 4(4) of Cex rules,2002, you will have to apply to the jurisdictional Commissioner for storage of goods outside factory premises. He will set out conditions to adhere.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Himanshu.

[Himansu Sekhar]

Thank you sir

[Ganeshan Kalyani]

Reproducing the Rule as under:

Rule 4 (4) Notwithstanding anything contained in sub-rule (1), Principal Commissioner or Commissioner, as the case may be] may, in exceptional circumstances having regard to the nature of the goods and shortage of storage space at the premises of the manufacturer where the goods are made, permit a manufacturer to store his goods in any other place outside such premises, without payment of duty subject to such conditions as he may specify.

AI Summary

Storage outside factory under excise rules may be permitted subject to prior permission and conditions set by the commissioner. Manufacturers must apply to the jurisdictional Commissioner for permission to store excisable goods outside factory premises; the Commissioner may permit such storage in exceptional circumstances subject to conditions he specifies, and the rule provides for storage without payment of duty while subject to those conditions. The replies reproduce and endorse this rule but do not explicitly address whether separate excise registration or return obligations apply to the external godown.