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<h1>Manufacturers Can Store Inputs Outside Factory Under Rule 8 of Cenvat Credit Rules, 2004 with Approval and Conditions</h1> Rule 8 of the Cenvat Credit Rules, 2004 allows manufacturers to store inputs outside their factory premises under exceptional circumstances, such as insufficient storage space. The Deputy or Assistant Commissioner of Central Excise may grant permission for such storage, subject to specific conditions and limitations. Manufacturers must maintain proper records and may need to file a bond to protect revenue. If the inputs are not used as specified, the manufacturer must repay the CENVAT credit availed. This procedure ensures compliance while addressing storage constraints.