Registration

Who is Required to apply for Registration?

Every manufacturer of excisable goods

other than the one specifically exempted

is required to get his premises registered under the central excise law.

Also certain dealers and importers who are required to issue invoice on which Cenvat is available (called First Stage Dealer/Second Stage Dealer) are also required to apply for registration

Who is exempted from Registration?

1. Manufacturer who makes exempted goods or Nil Rate Goods

2. Manufacturer who makes taxable goods + Claim SSI exemption

Those manufacturers who are availing the benefit of SSI exemption notification are also exempt from obtaining registration. However, such units are required to give a declaration in a specified form once the value of their clearances touches 90 lakhs