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    <title>STORE INPUT AND FINISHED GOODS</title>
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    <description>Warehousing provisions permit removal of excisable goods from a factory to a warehouse or between warehouses without payment of duty when notified by the Government, subject to conditions, safeguards, limitations and prescribed procedures. The consignee is responsible for payment of duty on goods removed to or between warehouses; if goods dispatched for warehousing are not received, the consignor is liable. For inputs off-site storage, Rule 8 of the CENVAT Credit Rules applies; finished goods require prior permission from the Commissioner of Central Excise.</description>
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