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Central excise

SANTISWARUP CHAKRABORTY (Indirect Taxation) (38 Points)

29 January 2014

We have a manufacturing unit which registered under central excise.

Now we want to start a depot in other location in relate to our manufacturing goods.

My query: Is it mandatory to take central excise registration of the Depot?

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4 Replies

karan jit singh (Consultant) (1299 Points)
Replied 29 January 2014

No there is no such provision , which mandates , registeration of depot. Cross checked from rule 9 of CER, 2002

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No there is need to take registration for depot........as valuation will be done at the factory or warehouse itself by takind the nearest transaction value persisting at the depot....section 4A

karan jit singh (Consultant) (1299 Points)
Replied 30 January 2014

Originally posted by : Apoorva
	No there is need to take registration for depot........as valuation will be done at the factory or warehouse itself by takind the nearest transaction value persisting at the depot....section 4A