Addition storage space for raw material

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

31 October 2013 Dear Sir,

We have manufacturing unit (Proprietor firm)and we have take new place just beside the above unit under Pvt ltd. entity (Commercial operation not started). Now we want to storage raw material in new place. what is the procedure under central excise act for availing the new premises as additional raw material storage for the existing manufacturing unit.

Arun Kumar Singh

Arun Kumar Singh (Expert)
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31 October 2013 If manufacturer is unable to store the inputs inside the factory for want of space, hazardous nature of goods etc. He can store the inputs outside the premises.The storage point will be treated as extension of the factory. Permission from Assistant/Deputy Commissioner is necessary under rule 8 of Cenvat credit rules 2004.