Storage of inputs outside the factory permitted under exceptional circumstances; requires authority permission and compliance with conditions. Under Rule 8 of the CCR, storage of inputs outside the factory is permissible only in exceptional circumstances with explicit prior authorization from the ... Summary
Storage of inputs outside the factory permitted under exceptional circumstances; requires authority permission and compliance with conditions.
Under Rule 8 of the CCR, storage of inputs outside the factory is permissible only in exceptional circumstances with explicit prior authorization from the jurisdictional Assistant or Deputy Commissioner, and is conditional on adherence to the stipulated procedural and compliance requirements set out in Central Excise guidance.
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