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

Storage of excisable goods: manufacturers may keep goods at unregistered premises after duty payment, but buyer supply limits apply.
Manufacturers may transfer finished goods to an unregistered unit after payment of excise duty without breaching central excise obligations, but supplies from unregistered premises cannot be made to buyers who require duty paying documents. Alternatively, storage at unregistered premises without immediate duty payment is allowed subject to the jurisdictional Commissioner's prescribed conditions and permission, with invoices raised from the registered premises and clearance from the unregistered location only in compliance with those conditions.