REGISTRATION

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.... depots and importers) desiring to pass on the Cenvat credit to the buyers by issuing Cenvatable invoices. (iii) Persons holding warehouses for storing non-duty paid goods. (iv) Persons who obtain excisable goods for availing end-use based exemption. (v) Exporter-manufacturers under rebate/bond procedure; (vi) Export Oriented Units and EPZ units. 2.2 Exemption from registration: The followin....

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....goods under the Customs warehousing procedures, subject to certain conditions. (iv) persons who carry on wholesale trade or deals in excisable goods (The first stage and second stage dealers and depots of a registered manufacturer are required to obtain registration, only if the Cenvat credit on the excisable goods is intended to be passed on by them to the buyers). (v) persons who use excisable....