TaxTMI 
TaxTMI 
Storage of Duty Paid Raw Material
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....torage of Duty Paid Raw Material<br> Query (Issue) Started By: - Rajesh Reddy Dated:- 20-4-2015 Last Reply Date:- 5-5-2015 Central Excise<br>Got 2 Replies<br>Central Excise<br>Hi I am an SSI engaged in the manufacture of corrugated boxes and am registered under central excise. I have since inception not exceeded the SSI exemption limit of ₹ 1.5 crores but have for the purpose of clearing g....
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....oods meant for export against CT3, registered my proprietory unit under Central Excise. I have also, since inception, not availed any CENVAT Credit. Owing to space constraint at my factory I am from time to time storing raw material (primarily Kraft Paper) at a rented godown. I am however not storing finished/semi-finished goods, nor am I carrying out any manufacturing activity in the said godown.....
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.... I am of the opinion that so long as I am not availing CENVAT Credit, "duty paid" Raw Material may be stored anywhere and the godown where such material is being stored need not be registered under central excise. I am hoping for the experts to shed some light on whether my stated position is tenable or must i register the godown ? Can you please point me to the relevent Notification(s) and/or Rul....
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....e(s) that deals with this peculiar situation (if at all). Regards Rajesh Reply By YAGAY AND SUN: The Reply: You may get the permission for the Commissioner of Central Excise under Rule 4(4). Reply By MAHESH MAIYA: The Reply: Hi, Refer Rule 8 of Cenvat Credit Rules, 2004 with procedure mentioned in Latest Supplementary Instructions page no. 6.240 of central excise law manual 2015-16. Than....
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....ks Mahesh Maiya. P 9448680200<br> Discussion Forum - Knowledge Sharing ....