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    <title>Excise duty applicablility</title>
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    <description>Manufacturers may defer excise registration while aggregate clearances remain within the SSI exemption threshold; they may instead elect voluntary registration to avail cenvat credit and pay duty at the normal rate. Retaining the exemption disqualifies cenvat credit. A prescribed declaration must be filed with divisional officers before reaching an interim clearance milestone, registration is required upon crossing the specified clearance trigger, or a Range Superintendent may issue a certificate confirming non-registration and exemption for vendors.</description>
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      <title>Excise duty applicablility</title>
      <link>https://www.taxtmi.com/forum/issue?id=109884</link>
      <description>Manufacturers may defer excise registration while aggregate clearances remain within the SSI exemption threshold; they may instead elect voluntary registration to avail cenvat credit and pay duty at the normal rate. Retaining the exemption disqualifies cenvat credit. A prescribed declaration must be filed with divisional officers before reaching an interim clearance milestone, registration is required upon crossing the specified clearance trigger, or a Range Superintendent may issue a certificate confirming non-registration and exemption for vendors.</description>
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      <law>Central Excise</law>
      <pubDate>Tue, 16 Feb 2016 13:04:54 +0530</pubDate>
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