Registration Certificate Amendment

[CA Rachit Agarwal]

In order to make addition to list of finished goods manufactured and avail the cenvat credit on the capital goods for the manufacturing of the added finished goods, whether it would be sufficient to intimate Excise Authorities by a letter 

OR Form No-1A to be filled and submitted to the department.

[Surender Gupta]

Form No. 1A for seeking central excise registration number requires only major items to be mentioned as finished and inputs. There is no specific requirement for intimating any variance in the list of finished goods or inputs or capital goods on which cenvat credit is to be availed. But, experience shows that, it is always better to intimate the department vide simple letter about the change is the activity of manufacturing. Obviously, in case you change the manufacturing patter entirely, you may be required to submit For No. 1A again.

AI Summary

Intimation of product list changes can be by letter; Form 1A needed only if manufacturing pattern changes significantly. Form No.1A records only major finished goods and inputs and there is no specific statutory requirement to notify every change; however, it is advisable to intimate the department by a simple letter about additions to the list of finished goods when seeking Cenvat Credit on capital goods, and a fresh Form No.1A may be necessary if the manufacturing pattern changes entirely.