Registration of EOUs approved under Software Technology Park Scheme Under Rule 9 of the Central Excise Rules, 2002 & submission of ER-2 return by these units
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Central Excise registration requirement for EOUs procuring from or supplying to domestic market and mandatory ER 2 monthly returns. EOUs (including STP, EHTP and BTP units) must obtain Central Excise registration when procuring excisable goods from the Domestic Tariff Area or removing excisable goods to the Domestic Tariff Area, in addition to any Private Bonded licence. These units must file the ER 2 monthly return within ten days of month end, reporting manufacture of excisable goods, duty free inputs and capital goods (indigenous or imported), quantities cleared, and inter unit transfers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central Excise registration requirement for EOUs procuring from or supplying to domestic market and mandatory ER 2 monthly returns.
EOUs (including STP, EHTP and BTP units) must obtain Central Excise registration when procuring excisable goods from the Domestic Tariff Area or removing excisable goods to the Domestic Tariff Area, in addition to any Private Bonded licence. These units must file the ER 2 monthly return within ten days of month end, reporting manufacture of excisable goods, duty free inputs and capital goods (indigenous or imported), quantities cleared, and inter unit transfers.
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