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

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.