child part of parent product(Part of Product)

[RAM SHARMA]

Dear Experts,

We are registered manufacturer in central excise for excisable finished product. Our finished product is liable for excise duty and part of our product is nil rate of duty. Can we sale part of our product without registration in central excise. what precaution should be taken for removal of part at nil rate of duty. Please advice.

Thanks

AI Summary

Removal of exempt components permitted without excise registration but requires reversal of Cenvat credit under Rule 6 if claimed.
Manufacturers may remove an exempt child part without separate excise registration, but if Cenvat credit was availed on inputs used to produce that part, the credit must be reversed pursuant to the Cenvat Credit Rules before removal to ensure compliance when dispatching the part at nil rate.