TMI Blogexcise registration on conditionally exempted goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... Respected Sir, My friend has a factory divided in two sections in one plot. In one part dutiable (narrow woven fabrics) items were manufactured and in other part other excisable items (non woven fabric) were manufactured subject to condition of availment of Cenvat Credit on inputs under Notification No. 30/2004-CE dated 09.07.2004 amended. Now availment of Cenvat Credit on inputs in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second part has been discontinued and goods thus have become exempted. Total turnover of both products was more than Rs 4 crores during last year 2009-10.Both items are textiles on which SSI notification, no. 8/2003 CE dated 01.03.2003 is not applicable. Now my friend wants to manufacture Non woven fabric in the same unit without Excise registration and but manufacture Narrow woven fabric with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise registration .But excise officers are asking him to work non woven fabrics under Excise registration and however he may not pay Excise duty on the non woven same and also file ER-1 of the same . Are excise officers are right in their contention ?.My question is whether excise registration is compulsory for both dutiable and conditionally exempted goods manufactured in the different part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the same factory ? Can conditionally exempted goods like non- woven fabric are exempted from registration under Central Excise Rule . ( Rule 9(2)) ? Thanks and regards, Harish Kumar - Reply By Surender Gupta - The Reply = When the factory premises are same, you have no option but to declare activities of manufacturing in that factory premises in central excise registration. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no concept of part of factory for the purpose of central excise. Yes, you can divide the whole factory into two separate premises, if feasible, with independent entry and independent to each other, in that case, you may not be required to bring the exempted goods (manufactured in one factory) within the scope of other dutiable goods (manufactured in other factory) for the purpose of excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration for that other factory. - Reply By NEERAJ KUMAR, RANCHI - The Reply = I may seek your attention to rule 6 of the cenvat credit rules. You may get your reply there. - excise registration on conditionally exempted goods - Query Started By: - harish kumar Dated:- 24-2-2011 Central Excise - Got 2 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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