7113 jewellery excise

[Arun Aggarwal]

Sir

I am a manufacturer of Jewellery under 7113,having two units in Delhi with same consitution and name with different excise registerations as principle manufacturer.

my question is that can I take the cenvat of gold in one unit and pay excise duty of 12.5%. and dont take the cenvat unit in the other unit and pay 1% excise duty on clearances. Or as I have taken cenvat in one unit I have to pay full duty of 12.5% on both the units.

Arun

AI Summary

Separate registration allows distinct excise treatment for co located manufacturing units, enabling different Cenvat and duty procedures.
A manufacturer with two separately registered jewellery units may adopt different excise procedures: one unit may avail Cenvat credit on input gold and follow the credit-based duty procedure, while the other may forgo Cenvat and follow the presumptive duty procedure. Separate registrations permit different treatments; the clubbing provision applies only for calculating threshold exemption and SSI eligibility, not to require uniform duty or credit treatment across distinct registrations.