https://www.taxtmi.com/forum/issue?id=111959 The Deputy Commissioner or Assistant Commissioner may permit a manufacturer to store inputs outside the factory in exceptional circumstances, subject to specified limitations and conditions, and the manufacturer must repay an amount equal to the credit availed if the input is not used as prescribed; no prescribed application format exists and an undertaking on the manufacturer's letterhead is sufficient. en-us Wed, 24 May 2017 10:12:48 +0530 Thu, 23 Jan 2025 15:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111959 The Deputy Commissioner or Assistant Commissioner may permit a manufacturer to store inputs outside the factory in exceptional circumstances, subject to specified limitations and conditions, and the manufacturer must repay an amount equal to the credit availed if the input is not used as prescribed; no prescribed application format exists and an undertaking on the manufacturer's letterhead is sufficient. Discussion-Forum Central Excise Wed, 24 May 2017 10:12:48 +0530 https://www.taxtmi.com/forum/issue?id=111959