https://www.taxtmi.com/circulars?id=5807 Manufacturers may obtain permission from the jurisdictional Commissioner of Central Excise to store MODVATable inputs outside the factory, with that storage treated as an extension of the factory premises subject to safeguards to protect revenue. Credit shall be taken in the books only when the entire inputs covered by the invoice are received inside the factory for use in production. en-us Wed, 01 May 1996 00:00:00 +0530 Sat, 14 Mar 2009 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5807 Manufacturers may obtain permission from the jurisdictional Commissioner of Central Excise to store MODVATable inputs outside the factory, with that storage treated as an extension of the factory premises subject to safeguards to protect revenue. Credit shall be taken in the books only when the entire inputs covered by the invoice are received inside the factory for use in production. Circulars Central Excise Wed, 01 May 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5807