Can Excise Dept. refuse to get R.C. due to non-completion of Premises

[Anil Roy]

Dear All,

We have applyed for Central Excise Registration but on physical verification, Supretendent of Excise refused to get R.C. of Excise on the graund that "premises in not completed".

Is it in Law that R.C. not issued unless premises not completed. Please assist me in this regard.

Thanks & Regards,

Anil Kr. Roy

[Vijay kumar]

Yes. In terms of Section 6 of the Central Excise Act, 1944 any person engaged in the production or manufacture of specified goods is required to get registered. Besides, in ACES the RO has to certify that the premises is meant for the purpose for which it is declared. So unless the premises is complete and machinery is in place, it cannot be said that the same is meant for manufacturing the goods declared in the application. You may apply later when the premises is ready for manufacture.

[Suresh Kumar Agareal]

Yes agree with the views of Mr. Vijya Kumar. Central  Excise department can not issue R.C. before completion of premises and installation of Machinery etc. You can not also get the grund plan of the factory prepared for submission for the  purpose of issue of R.C.

                                                                                     S.K.Agarwal

AI Summary

Central Excise registration: issuance may be withheld until premises and machinery are complete and certifiable for manufacture.
Central Excise registration is conditional on the registering officer being satisfied that the premises are intended and fit for the declared manufacturing activity; under ACES this requires certification that premises and machinery are in place, and registration may be refused where the premises are incomplete.