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

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.