TaxTMI 
TaxTMI 
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
Non Excisable Goods Sale
21 Jan 2014 
3 Replies 
2613 Views Asked by
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. (AI Summary)
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. (AI Summary)