Excise registration

[abhay pandey]

Please advise when a company should take excise registration.

From start of

1. Manufacuting of building

or

2. After completion of Building and Start of purchaing of Machinery (Capital goods)

or

3. At time of start of production

Please advise that if company has taken registration at time of start of production they can take cenvat credit on capital goods or not which purchased before taking excise registration.

AI Summary

Discussion on Timing for Excise Registration: Importance of Aligning with Production Start per Rule 9 for Cenvat Credit. A forum discussion addresses when a company should obtain excise registration, considering the stages of manufacturing, building completion, and production start. Participants advise registration after building completion to avail Cenvat Credit for capital goods. They reference Rule 9 of the Central Excise Rules, 2002, and Cenvat Credit Rules, 2004, noting that credit is only available once production begins. There is debate over the applicability of SSI exemptions and the relevance of outdated rules like Rule 57Q. The consensus is that registration should align with production commencement to ensure eligibility for credits.