Excise Registration

[kamal chordia]

Dear sir

Please note that if any company had 3 excise registration for its 3 units, can they run under common IEC Code, Sales Tax Registration No, CIN no because earlier all these 3 units are Div of Main Company , but due to some changes in cenvat rule they had taken separate central excise registration for their separate division.

Please clarify the matter in the light of central excise rules.

Thanks & regard

Kamal

[KASTURI SETHI]

Sir,

I think it is a repeat query. On this a detailed reply has already been given either by Sh.Surya Narayana, Sir or Sh.Sanjay Malhotra CS, Sir. You a regular visitor of this forum of TMI you can easily trace out.

[Ganeshan Kalyani]

I agree with Sri Kasturi Sir. If you first hit the search button you will get the answer immediately. This is save your time. Hence Sir would have suggested to check the previously discussed query. Thanks.

[kamal chordia]

Yes, I agree, earlier query in the context of Export.

Now this time i am asking that should the IEC. Sales tax registration no, BIN no issued in the name of main company covers its unit or not.

Because in our IEC, Sales Tax registration we had already mentioned the name of our unit. or should we take to separate IEC, Sales Tax Registration etc for separate unit.

Please clarify.

Thanks & regards

Kamal

[Suryanarayana Sathineni]

Dear Kamal Ji,

If the address of your 3 Registered units are included in the company's IEC, Sale Tax and CIN then under those numbers it is sufficient.

But your query is not clear that due to chage in cenvat Rule separate registrations taken. In my view, under Central Excise, each unit should get registered with its jurisdictional central Excise Authorities except in the circumstances specified therein.

Further, for more clarity,

If company name is ABC Ltd., the mfg. units generally

ABC Ltd., (unit-1), 2 and 3 . If that is the situation in your case , yes you can operate under one IEC, Sales Tax and CIN number provided all the units are included in them.

Best Regards

Suryanarayana

[kamal chordia]

Sir

Please note that our main company is ABC Ltd and ABS and ABT are the division of the ABC LTD.

Now we take separate excise registration for Div ABS and ABT w.e.f 01.04.2016. and there is no changes in address.

In IEC, Sales Tax Registration name of ABT and ABS clearly mentioned.

In view of above please note that the units for which we take separate central excise registration was earlier div of main company, in such a case should we work under same IEC,Sales Tax registration, please reply.

Kamal

[KASTURI SETHI]

Dear Sir,

You may say ABC Ltd.(Unit No.1), 2 & 3 or ABC Ltd., ABS ABT. This is one and same thing. The reply given by Sh.Surya Narayana, Sir is crystal clear.

[kamal chordia]

Thanks a lot to Sh Surnarayana Sir and Shri Kasturi Sethi Sir.

Can we link above interpretation with Excise Rules i.e. para 5.1 of Chapter2 (registration) of CBEC's Excise Manual of supplementary Instructions 2005..

Thanks & regards

Kamal

[KASTURI SETHI]

Sh.Kamal Chordia Ji,

Pl. refer to your cross query dated 6.5.16. In my view, answer is 'NO'.

[kamal chordia]

Thanks Sh Kasturi Ji Seth Sir.

Sorry Sir, Correct para is para 6.2 of Chapter2 (registration) of CBEC's Excise Manual of supplementary Instructions 2005.

Thanks & regards

Kamal

[KASTURI SETHI]

Sh.Kamal Chordia Ji,

Regarding Central Excise Registration, in terms of Rule 6 (2) of Chapter-2 of Supplementary Manual, 2005 separate registration has to be taken in respect of ABC Ltd, ABS and ABT.

Whether you can operate under one IEC, Sales Tax and CIN or not ? In this context, Sh.Surya Narayana , an expert has already clarified. Since ABS and ABT are division of main ABC Ltd., his reply appears to me correct. If you have any doubt, you may confirm from Sh.Surya Narayana again. There should be no hitch. I have no knowledge about Sale Tax/VAT and CIN.

AI Summary

Central Excise registration requirement: separate unit registrations required while common IEC, Sales Tax and CIN may be used if units are included. Separate central excise registration is required for distinct manufacturing units under Rule 6(2) of Chapter 2 of the Supplementary Manual (2005); this applies even where units remain divisions of the same company and addresses are unchanged. A single IEC, Sales Tax registration and CIN can be used for multiple units only if those identifiers expressly include the units by name or unit designation.