TaxTMI 
TaxTMI 
Registration Requirements – Manufacturer / Traders etc.
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....rer of excisable goods (including Central/State govt. undertakings) on which excise duty is leviable. 2. First stage or second stage dealers (including manufacturer's depot and importers) desirous of issue of cenvatable invoices. 3. Persons holding private warehouses for storing non-duty paid goods 4. Persons who obtain excisable goods for availing end-use based exemption notification. 5. Exporters manufacturing or processing export goods- by using duty paid inputs and intending to claim rebate of such duty, or by using non-duty paid inputs and exporting the finished export goods; 6. EOU and EPZ units which have interaction with the domestic economy. Exception: Thus EOU's who do not have inter- linkage with domestic economy ....
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....any Index Number (CIN), Service Tax Registration Number, which have been issued prior to the filing of Central Excise Registration application, shall be filled in the form and for the numbers subsequently obtained, the application shall be amended. Registration Number and Certificate Pending post-facto verification of premises and documents by the authorized Officers, registration application shall be approved by the Deputy Commissioner or Assistant Commissioner within two days of the receipt of duly completed online application form. A Registration Certificate containing registration number shall be issued online and a printed copy of the Registration Certificate which was issued online through the website www.aces.gov.in shall be adequa....
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....if it is found to be non-existent, the registration shall stand cancelled. The assessee shall be given a reason opportunity to represent his case against the proposed cancellation, and if it is found that the reasons given by the assessee are reasonable, the authorized Officer shall not cancel the registration to the premises recording the complete and correct address. Transfer of Business or acquisition of factory Where a registered person transfers his business to another person, the transferee shall get himself registered afresh. Where an applicant has acquired an old factory from a Bank or a Financial Institution, he shall get himself registered afresh. Change in Constitution Where a registered person is a firm or a company or assoc....
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.... of the premises within fifteen days of intimation; (iii) where there is substantial mis-declaration in the application form; and (iv) where the factory has closed and there are no dues pending against the assessee. (Refer NOTIFICATION No. 7/2015-Central Excise (N.T.), dated 01st March, 2015 w.e.f. 01-03-2015) 2. Separate registration is required in respect of separate premises (and for each depot). Exception: - Single registration in cases where two or more premises are actually part of the same factory but are segregated by public road, canal or railway line to be decided by Principal Commissioner / Commissioner of central excise based on the following factors: · Interlinked process, or - Common raw materials · commo....
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....ied form once the value of their clearances reach 90 lakhs. 3. In case the manufacturer gets the work done on job work basis, job worker need not require to get registered if the principal manufacturer undertakes to discharge the duty liability. However, the principal manufacturer can be exempted from registration if: * He authorizes actual manufacturer to comply with all excise procedural formalities. * Agrees to furnish information regarding selling price for determination of Assessable value. 4. Persons manufacturing Excisable goods under Customs Warehousing Procedures subject to the following conditions: * Such excisable goods including the waste and any other intermediary arising from the process of manufacture under the Custom....