Central Excise Registration

[Anish Goyal]

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??

AI Summary

Central Excise Registration: export turnover excluded; domestic thresholds determine mandatory registration and credit eligibility requirements.
Export turnover is excluded when computing the excisable turnover threshold for SSI exemption, but exemptions from registration for exports apply only to 100% EOUs. A declaration is required once local turnover exceeds the lower threshold, while formal Central Excise registration is required when domestic excisable turnover reaches the statutory registration threshold or when the assessee opts to avail cenvat credit; registration also facilitates export rebate (ARE-1) procedures.