https://www.taxtmi.com/article/detailed?id=5842 Rule 8 permits the jurisdictional Deputy or Assistant Commissioner to allow a manufacturer to store inputs outside the factory for exceptional reasons, subject to written conditions; credit taken requires the input to be used as prescribed or the manufacturer must repay an amount equal to the credit. The rule applies only to manufacturers. Judicial and quasi judicial authorities have allowed Cenvat credit for services and capital items connected to off site storage where such use is integral to manufacture and conditions of genuineness and authorised use are met. en-us Wed, 24 Sep 2014 10:02:27 +0530 Wed, 24 Sep 2014 10:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5842 Rule 8 permits the jurisdictional Deputy or Assistant Commissioner to allow a manufacturer to store inputs outside the factory for exceptional reasons, subject to written conditions; credit taken requires the input to be used as prescribed or the manufacturer must repay an amount equal to the credit. The rule applies only to manufacturers. Judicial and quasi judicial authorities have allowed Cenvat credit for services and capital items connected to off site storage where such use is integral to manufacture and conditions of genuineness and authorised use are met. Articles Cenvat Credit Wed, 24 Sep 2014 10:02:27 +0530 https://www.taxtmi.com/article/detailed?id=5842