https://www.taxtmi.com/forum/issue?id=106881 Purchase of identical manufactured goods for trading sale by an excise-registered manufacturer requires obtaining a Trading Registration Certificate, maintaining separate books of accounts, remarking or designating the trading area, and keeping the statutory records prescribed under the Central Excise Act and rules. Physical separation of manufacturing and trading operations may be required, especially when input tax credit is passed on, and the arrangement is likely to face heightened scrutiny at audit. en-us Thu, 05 Jun 2014 10:21:52 +0530 Thu, 23 Jan 2025 15:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106881 Purchase of identical manufactured goods for trading sale by an excise-registered manufacturer requires obtaining a Trading Registration Certificate, maintaining separate books of accounts, remarking or designating the trading area, and keeping the statutory records prescribed under the Central Excise Act and rules. Physical separation of manufacturing and trading operations may be required, especially when input tax credit is passed on, and the arrangement is likely to face heightened scrutiny at audit. Discussion-Forum Central Excise Thu, 05 Jun 2014 10:21:52 +0530 https://www.taxtmi.com/forum/issue?id=106881