Central Excise registration required for manufacturers and dealers; PAN based certificate must be obtained before commencing production. Registration under Central Excise is required for manufacturers of dutiable goods and specified dealers or intermediaries who intend to pass on Cenvat credit. The PAN based Registration Certificate is obtained by filing Form A 1 with the jurisdictional Deputy/Assistant Commissioner before commencing production, quoting PAN and supporting documents; the registration number must be printed on statutory invoices and forms. The certificate is issued without fee and is permanent unless suspended, revoked, or surrendered under law.
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Provisions expressly mentioned in the judgment/order text.
Central Excise registration required for manufacturers and dealers; PAN based certificate must be obtained before commencing production.
Registration under Central Excise is required for manufacturers of dutiable goods and specified dealers or intermediaries who intend to pass on Cenvat credit. The PAN based Registration Certificate is obtained by filing Form A 1 with the jurisdictional Deputy/Assistant Commissioner before commencing production, quoting PAN and supporting documents; the registration number must be printed on statutory invoices and forms. The certificate is issued without fee and is permanent unless suspended, revoked, or surrendered under law.
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