TaxTMI 
TaxTMI 
We have manufacturing unit(A) in one place which is running at full capacity. there is urgent need of expansion insisted by OE customer, which can not be accommodated in present unit. We have identified another unit(B) 500 meters away. can we start manufacturing their. if yes subject to what conditions and permissions.We can not change name of company and/or start billing from new unit (B) to customer. can unit
ADDITIONAL PLACE OF MANUFACTURING
17 Nov 2014 
4 Replies 
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Separate central excise registration required for new manufacturing premises or use job work routes to return goods duty free to principal unit.
Separate central excise registration is required where manufacturing is carried out at a new premises and goods are cleared from that location; alternatively, inputs can be sent to the new premises under job work or loan license arrangements so finished goods return to the principal unit without duty at the job worker location, allowing unit A to avail Cenvat and clear on payment of duty, subject to job work documentation, valuation rules (including Rule 10A) and any commissioner approval. (AI Summary)
Separate central excise registration is required where manufacturing is carried out at a new premises and goods are cleared from that location; alternatively, inputs can be sent to the new premises under job work or loan license arrangements so finished goods return to the principal unit without duty at the job worker location, allowing unit A to avail Cenvat and clear on payment of duty, subject to job work documentation, valuation rules (including Rule 10A) and any commissioner approval. (AI Summary)