https://www.taxtmi.com/forum/issue?id=108715 The CENVAT Credit Rules permit the Commissioner to allow storage of inputs outside a factory only where CENVAT credit has been taken, subject to conditions and repayment if inputs are not used as required. Duty free inputs imported under Advance Authorisation, on which credit is not availed, are not automatically covered by that permission; separate departmental approval is required to avoid mixing and to ensure compliance with foreign trade policy and DGFT conditions. en-us Mon, 08 Jun 2015 19:07:59 +0530 Thu, 23 Jan 2025 15:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108715 The CENVAT Credit Rules permit the Commissioner to allow storage of inputs outside a factory only where CENVAT credit has been taken, subject to conditions and repayment if inputs are not used as required. Duty free inputs imported under Advance Authorisation, on which credit is not availed, are not automatically covered by that permission; separate departmental approval is required to avoid mixing and to ensure compliance with foreign trade policy and DGFT conditions. Discussion-Forum Central Excise Mon, 08 Jun 2015 19:07:59 +0530 https://www.taxtmi.com/forum/issue?id=108715