https://www.taxtmi.com/forum/issue?id=109069 Under the Central Excise regime there is no legal category of a manufacturing depot; premises where manufacture occurs are characterized as a factory under section 2(f). A depot is a place where duty paid excisable goods are sold to ultimate consumers. Manufacture within a warehouse is permitted under the Customs Act, 1962 and regulated by Customs procedures. en-us Mon, 24 Aug 2015 14:30:54 +0530 Thu, 23 Jan 2025 15:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109069 Under the Central Excise regime there is no legal category of a manufacturing depot; premises where manufacture occurs are characterized as a factory under section 2(f). A depot is a place where duty paid excisable goods are sold to ultimate consumers. Manufacture within a warehouse is permitted under the Customs Act, 1962 and regulated by Customs procedures. Discussion-Forum Central Excise Mon, 24 Aug 2015 14:30:54 +0530 https://www.taxtmi.com/forum/issue?id=109069