TaxTMI 
TaxTMI 
what is the excise ruling for entry of goods in another factory of the same manufacturer for consolidation and loading of consignments for home consumption not for export.
CONSOLIDATION OF GOODS
14 Sep 2011 
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Consolidation of goods: inter factory transfers lack a specific excise rule; intimation and Excise Manual guide procedure.
There is no specific provision in the Central Excise Rules for inter factory transfers of excisable goods for consolidation; administratively an intimation from the manufacturer and adherence to departmental supplementary instructions or Excise Manual procedures are recommended where transactions are bona fide and records are clean. (AI Summary)
There is no specific provision in the Central Excise Rules for inter factory transfers of excisable goods for consolidation; administratively an intimation from the manufacturer and adherence to departmental supplementary instructions or Excise Manual procedures are recommended where transactions are bona fide and records are clean. (AI Summary)