A manufacturer Turnover of excisable goods cleared domestically is ₹ 1.20 crores and cleared for export without payment of duty is ₹ 6 crores. Whether it is mandatory to take Central Excise Registration?
In Notification No. 36/2001, exemption is given to 100% EOU. but in this case the manufacturer is not 100% EOU, he is availing SSI exemption for goods cleared domestically. Thus, is the Central Excise Registration mandatory??
Manufacturer's Central Excise Registration: Mandatory if Domestic Turnover Hits 1.50 Crores or for Cenvat Credits. A manufacturer with a domestic turnover of 1.20 crores and export turnover of 6 crores inquires about the necessity of Central Excise Registration. The discussion revolves around whether exports should be excluded when calculating the threshold for registration. One participant states that exports are excluded, so registration is unnecessary unless domestic turnover exceeds 1.50 crores. Another suggests registration is needed if turnover surpasses 90 lakhs. It is clarified that registration is mandatory only if domestic turnover reaches 1.50 crores or if the manufacturer opts for cenvat credits. Registration is also beneficial for export rebates. (AI Summary)
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