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TMI BlogDifference between Manufacturer Depot and ManufacturerX X X X Extracts X X X X X X X X Extracts X X X X ..... Difference between Manufacturer Depot and Manufacturer X X X X Extracts X X X X X X X X Extracts X X X X ..... br>Dear Sir, Can any manufacturing activity be carried out in any manufacturing depot,please explain,thanks & regards. Reply By Rajagopalan Ranganathan: The Reply: Sir, Central Excise Law and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules made thereunder do not provide to carry out any manufacturing activity in depots. If you carry out any activity which attract the provisions of Section 2 (f) of Central Excise Act, 1944 then you ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have to get the depot registered as a factory under Central Excise Act, 1944. Reply By Mahir S: The Reply: Sir, If depots can be registered at the same where manufacturing activities are undertake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ( with conditions therein), then similiarly manufacturing activities may be undertaken at a depot place ( with certain conditions by the department.) However, the manufacturing application can also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be rejected by the department, if not satisfied for any reasons. Reply By KASTURI SETHI: The Reply: The department will never allow manufacturing activity in Depot. Both depot and factory have diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent purpose and different functions. Intermingling would lead to misuse and can lead to evasion of revenue.Separate registration for both would be in the interest of revenue. Such separation helps i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n safeguarding revenue.. X X X X Extracts X X X X X X X X Extracts X X X X
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