https://www.taxtmi.com/forum/issue?id=108598 The central issue is whether duty on stock transfers to company depots can be deferred until sale at the depot. The document states the place of removal is the factory gate, so excise duty is payable on clearance from the factory. Deferring payment until depot clearance requires prior permission from the commissioner to store finished goods outside the factory; absent that authorization goods cannot be removed without paying duty. en-us Thu, 14 May 2015 12:12:06 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108598 The central issue is whether duty on stock transfers to company depots can be deferred until sale at the depot. The document states the place of removal is the factory gate, so excise duty is payable on clearance from the factory. Deferring payment until depot clearance requires prior permission from the commissioner to store finished goods outside the factory; absent that authorization goods cannot be removed without paying duty. Discussion-Forum Central Excise Thu, 14 May 2015 12:12:06 +0530 https://www.taxtmi.com/forum/issue?id=108598