Factory to wearhouse matl sent

[venkat eswaran]

Sir,

Whether the Excise duty to be paid for the finished goods sending from factory to wearhouse?

AI Summary

Excise duty on removals to warehouse generally payable; limited non-duty storage may be permitted by commissioner in special circumstances.
Removal of finished goods from a factory to an external warehouse generally attracts excise duty and must be supported by excise invoicing and gate pass documentation showing quantity, assessable value and duty. Warehousing exemptions for non-duty paid storage have largely been withdrawn; non-duty storage may be allowed only in limited cases with commissioner permission. Proper registers must record removals and permit input duty set-off so that net duty position for registered premises is determined.