To keep Finished Goods in our other unit as storage

[SURYAKANT MITHBAVKAR]

We have three units registered under Excise Act and one unit is unregistered where we are doing only Job Works. Due to insufficient place for work in one unit can we cleared finished goods after preparing invoice in the name of customer on payment of excise duty and keep that goods for time being in our unregistered unit instead of deliver to customer since customer is not clear the payment. After receiving the payment from customer as per order same goods we will deliver to customer.

AI Summary

Company Seeks Permission to Store Finished Goods in Unregistered Unit Under Rule 4(4) of CER2002 Due to Space Issues A company with three registered and one unregistered unit under the Excise Act seeks to store finished goods temporarily in the unregistered unit due to space constraints. The goods are invoiced to the customer with excise duty paid but not delivered due to pending payment. One response indicates no issue from the manufacturer's perspective if excise duty is paid, but warns of complications if the buyer requires duty-paying documents. Another response cites Rule 4(4) of CER2002, allowing storage without duty payment in unregistered premises, subject to conditions set by the Jurisdictional Commissioner of Central Excise, suggesting obtaining permission from the Commissioner.