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Home Forum Central Excise Month 12 2012 2012 (12) This
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APPLICABILITY OF EXCISE REGISTRATION - Central Excise

 
Issue Id: - 5108
Dated: -27-12-2012
By:- BAL KRISHAN GARG
APPLICABILITY OF EXCISE REGISTRATION

Dear All Members ,

I have received a reply against my querry from Mr.Pradeep Khatri Ji and he had clarified that the basic exemption limit for registration is 150 Lacs .

My Querry is the client has both type of sale i.e. Manufacturing alongwith Trading also

My Query is whether the sale part of trading activity and scrap sale will be included in the calculation of basic limit for registration in excise ?

Please clarify the above issue .

 

Thanks to all

B.K.GARG

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Dated: - 27-12-2012
By: - Pradeep Khatri

Replied through personal message facility.




Dated: - 27-12-2012
By: - Pradeep Khatri

In CCE v. Suyog Corporation (2004) 170 ELT 558 (CESTAT), manufacturing and trading activities were done from same premises.  It was held that value of Clearance of trading and manufacturing activity cannot be clubbed.




Dated: - 27-12-2012
By: - raj kumar shukla

Excise is on manufacturing.Trading can not be clubbed.




Dated: - 29-12-2012
By: - CA Seetharaman K C

Trading cannot be clubbed with manufacturing however care must be taken that no other activity is undertaken which would amount to deemed manufacturing as provided in respective chapter headings. In some cases even unpacking would amount to manufacture


 
 
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