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    <title>Ware House Provision</title>
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    <description>Manufacturer must obtain express permission from the jurisdictional excise authority to store inputs and finished goods off site; permission will include procedural directions. One compliant approach is to register the storage place, purchase inputs in the storage location&#039;s name to avail Cenvat credit, and move materials between the storage place and the factory under appropriate jobwork or movement challans, with finished goods returned or sold from the registered storage location in accordance with the permission and excise procedures.</description>
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      <description>Manufacturer must obtain express permission from the jurisdictional excise authority to store inputs and finished goods off site; permission will include procedural directions. One compliant approach is to register the storage place, purchase inputs in the storage location&#039;s name to avail Cenvat credit, and move materials between the storage place and the factory under appropriate jobwork or movement challans, with finished goods returned or sold from the registered storage location in accordance with the permission and excise procedures.</description>
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      <law>Central Excise</law>
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