Dear Sir/Madam,
We have 2 separate Units Mfg under one Pvt Ltd Company.
Unit 1 and Unit 2 both have separate ECC Code/Range /Division but both are in same city.
The ₹ 1 Crore Eligibility for Excise Duty Payment by CENVAT & PLA for filing of ER4/ER5/ER6/ER7
has to be calculated for combing Unit 1 and Unit 2 ED Payments and total the same
or
each Unit has to cross this limit and which Unit crosses the threshold of ₹ 1.00 Crore ? we should file the returns
Kindly reply
Eligibility for Excise Duty Payment: Units Must Individually Cross 1 Crore Threshold for ER4/ER5/ER6/ER7 Returns Filing A query was raised regarding whether the 1 crore eligibility threshold for Excise Duty Payment and filing of ER4/ER5/ER6/ER7 returns should be calculated by combining the payments of two separate manufacturing units under one private limited company or individually for each unit. The consensus among respondents, including Ganeshan Kalyani and others, was that each unit, being separately registered, must individually cross the threshold for registration and filing. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
