Storage of Duty Paid Raw Material

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..... 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 goods 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 .....

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..... 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. 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 .....

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..... 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 Rule(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 o .....

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..... f 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. Thanks Mahesh Maiya. P 9448680200 - Storage of Duty Paid Raw Material - Query Started By: - Rajesh Reddy Dated:- 20-4-2015 Central Excise - Got 2 .....

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..... Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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