https://www.taxtmi.com/forum/issue?id=108508 There is no general entitlement to transfer excisable goods between company units without payment of duty; removals from the manufacturing unit are ordinarily dutiable. Relief is limited to discretionary permission under Rule 4(4) for seasonal goods to be stored outside the factory without duty and to warehousing provisions under Rule 20 that permit deferred duty treatment. Operational use of these options requires explicit, written departmental authorization and compliance with any conditions specified by the Commissioner. en-us Tue, 28 Apr 2015 14:36:23 +0530 Thu, 23 Jan 2025 15:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108508 There is no general entitlement to transfer excisable goods between company units without payment of duty; removals from the manufacturing unit are ordinarily dutiable. Relief is limited to discretionary permission under Rule 4(4) for seasonal goods to be stored outside the factory without duty and to warehousing provisions under Rule 20 that permit deferred duty treatment. Operational use of these options requires explicit, written departmental authorization and compliance with any conditions specified by the Commissioner. Discussion-Forum Central Excise Tue, 28 Apr 2015 14:36:23 +0530 https://www.taxtmi.com/forum/issue?id=108508