Storage of duty free inputs procured under advance authorisation out side factory premises.

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..... Storage of duty free inputs procured under advance authorisation out side factory premises.
Query (Issue) Started By: - Narendra Soni Dated:- 9-6-2015 Last Reply Date:- 14-6-2015 Central Excise
Got 4 Replies
Central Excise
Dear Experts, Kindly suggest Method / Rule / Notification under which we can storage duty free inputs procured under advance authorisation out side factory premise .....

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..... s. Our case is :- We procured duty free inputs under advance authorisation and first shift directly in our godawn located out side factory premises due to space problem in factory, the godawn is not registered in central excise, there after we brought inputs to factory as and when required and prepared MRN & maintain records accordingly, kindly suggest any permission is required for it if yes, pl .....

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..... ease specify Rule/Notification. Reply By PAWAN KUMAR: The Reply: Dear Sir, you are required to obtain an permission under rule 8 of Cenvat Credit Rules, 2004. Reply By MUKUND THAKKAR: The Reply: There is no any circular or notification regarding storage of inputs duty free under advance authorization out side the factory , you may contact your division office and get it approval as special ca .....

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..... se the only option you have. Reply By Mahir S: The Reply: You need to take prior approval and permission with necessary conditions from the jurisdictional Commissioner and only thereafter you can keep the imported inputs at godown. The jurisdictional range officer shall guide you in the matter. Reply By Rajagopalan Ranganathan: The Reply: Sir, Advance Authorization holders are required to f .....

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..... ile a bond with 100% Bank Guarantee for the duty difference at the time of import of duty free inputs. Therefore it is your responsibility to keep the duty free inputs under advance authorization in safe custody. Department is not concerned where and how you keeping the duty free inputs obtained under advance authorisation. If you do not account for the inputs to the satisfaction of Customs Author .....

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..... ity then duty will be demanded from you with interest. Penalty may also imposed on you.
Discussion Forum - Knowledge Sharing .....

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