Central Excise Registration

[Samir Banerjee]

Dear Sir,

One investor intends to establish the manufacturing unit to manufacture LED Lights. The Central Government (Min. of Information & Tech.) granting incentive ob Building, Plant & Machinery. One of the mandatory requirement of the application that investor is required to furnish Central Excise Registration. The investor has acquired only the land, but the construction of factory building will take time. The investor wants to submit the incentive application. My query is can Investor apply for Central Excise Registration without building and whether Central Excise Department will grant the Central Excise Registration without Building?. If yes, what formalities required to be fulfilled by the investor to obtain C.Excise Registration.

An early opinion would be highly solicited

[Ganeshan Kalyani]

In my view you can apply for registration.

Application for registration shall be filed only online on the website www.aces.gov.in, in the forms provided in the website.

Applicant for registration shall mandatorily quote Permanent Account Number (PAN) of the proprietor or the legal entity being registered.

Applicant shall quote his e-mail address and mobile number in the requisite column of the application form for communication.

The applicant shall tender self attested copies of the following documents at the time of verification of the premises:

(i) Plan of the factory premises;

(ii) Copy of the PAN Card of the proprietor or the legal entity registered;

(iii) Photograph and Proof of the identity of the applicant;

(iv) Documents to establish possession of the premises to be registered;

(v) Bank account details;

(vi) Memorandum or Articles of Association and List of Directors; and

(vii) Authorization by the Board of Directors or Partners or Proprietor for filing the application by a third party.

[Rajagopalan Ranganathan]

Sir,

Though the Registration Certificate will be granted before verifying your premises when your premises is verified by your jurisdictional Range officer he may not approve the grant of R.C. since no equipment and facilities available in your factory premises. Therefore it is advisable to apply for registration certificate on completion of construction of the factory.

[Mahir S]

Yes, you may apply and your shall get the registration certificate. The Range Superintendent may pass a remark in his verification report that no plant and machinery is available at the factory premises.

However, it is advisable to again apply/approach the Division/Range office at the time of installation of machinery and intimate about manufacturing activity, as and when it takes place.

[Ganeshan Kalyani]

The requirement is of Ministry of Information and technology. So as to comply the querist can apply online and explain authority is enquired.

AI Summary

Central Excise registration: online application allowed before factory completion, subject to document submission and physical verification. Central Excise registration may be applied for online before factory construction where required for incentives, provided the applicant supplies PAN, contact details and, at premises verification, documents such as factory plan, PAN copy, identity proof, proof of possession, bank details, constitutional documents and authorization. A verifying officer may issue the certificate despite absence of plant and machinery but may record that fact; the applicant should inform the division or range office upon installation and start of manufacturing for follow-up physical verification.