Non Excisable Goods Sale

[MUNIRAJ SRINIVASAN]

Assessee has registered under the Central Excise and he will do trading sale (Non Excisable goods)  also is it permit able under the act or he has to get any special permission from the department or new RC is required

[Madhukar N Hiregange]

If he buys and sells non excisable goods then there is no permission for trading necessary

[RENGARAJ R.K]

A central excise assessee can do sale of non-excisable goods (bought out goods or generally called as traded goods).   He has to keep separate  bill series for this, that's all.  VAT RC is required.  When common inputs are availed, they have to follow Rule 6(3).

[Mahir S]

Trading of non excisable goods is permissible.

However if the trading goods are non excisable/exempted by way of any notification, then permission from department is necessary.

Further, if the trading goods are similar to the goods manufactured in factory premises ( but purchased on commercial invoice from open market for purpose of trading),  then in such cases, trading is not permissible

AI Summary

Trading non-excisable goods permitted for central excise registrants, subject to separate billing, VAT registration and restrictions. Trading in non-excisable goods by a central excise registrant is generally permitted without special permission, subject to separate bill series and VAT registration; allocation rules for common inputs must be applied. Exceptions arise where goods are non-excisable due to a statutory notification (which may require departmental permission) and where traded goods are identical to goods manufactured on the assessee's premises, in which case trading is not permitted to prevent circumvention.