Shifting of Facotry - Excise compliance

[venkat eswaran]

Dear all,

We are going to shift our rented unit from another place which is 50 kms away also that is different range and division.

Whether we are going to surrender our old Excise Registration to the old Range and has to register fresh under new Range? Pl share your views

Thanks in advance

Venkat

[Rajagopalan Ranganathan]

Sir,

Since your registration number is based on PAN you need not take a fresh registration. Only when you file your return you have to quote the code numbers of your new commissionerate/Division/Range. However you have file a fresh application form for registration with your new jurisdictional Assistant/Deputy Commissioner. While filing the fresh registration application you quote your present registration number.

[YAGAY andSUN]

Also comply with the provisions of Rule 10 of the CENVAT credit Rules, 2004 as amended from time to time. Besides it, VAT/CST/Entry Tax, ESI, Factory Act, Environmental laws and Municipal by laws should be taken care of .

[umesh subramanyam]

In such cases it is advisable to first take regn for the new premises from the concerned Division/Range. Then clear the finished goods from the present premises on payment of duty and thereafter clear all CG, inputs/RM to new premises and avail Cenvat credit in the new premises on the basis of these invoices. Then apply for cancellation of RC of first premises. Before starting these operations intimate the facts to the Divn/Range officers of present premises with a copy to the officers at new premises. As suggested by Yagay and sun Rule 10 to be followed.

[Mahir S]

Sir,

You also need to give intimation to Division office regarding inputs/semi finished goods and finished goods, which may be verified and authenticated by the Range officers.

Such authenticated letter is required to be submitted to the new range office who may again verify, if required.

AI Summary

Excise registration and Cenvat credit: procedural steps for shifting premises, transfer of inputs, and verification. Excise registration is PAN based so no fresh number is required on shifting, but file a fresh registration application with the new jurisdiction quoting the existing registration number and use new range/division codes in returns; comply with Rule 10 of the CENVAT Credit Rules by clearing finished goods on payment of duty, transferring inputs/Raw materials on invoices to the new premises and availing credit there, coordinate intimation and verification with old and new range/division officers, and thereafter apply for cancellation of the old registration.