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TMI Blogintimation regarding trial/commercial productionX X X X Extracts X X X X X X X X Extracts X X X X ..... intimation regarding trial/commercial production X X X X Extracts X X X X X X X X Extracts X X X X ..... ctional excise authority is suffice. Reply By Rajagopalan Ranganathan: The Reply: Sir, If you took registration before starting the trial/commercial production then you give a simple intimation letter to your jurisdictional range officer. There is no specific provision either under Central Excise Act or the rules made thereunder to give such intimation. Rule 9 of Central Excise Rules, 2002 sti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pulates that- (1) Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods or an importer who issues an invoice on which CENVAT Credit can be taken, shall get registered: Provided that a registration obtained under rule 174 of the Central Excise Rules, 1944 or rule 9 of the Central Excise (No.2) Rules, 2001 shall be deeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be as valid as the registration made under this sub-rule for the purpose of these rules. (2) The Board may by notification and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons who may not require such registration. (3) The registration under sub-rule (1) shall be subject to such conditions, safeguards and procedure as may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be specified by notification by the Board. No time limit has been prescribed for taking up registration under Notification No.35/2001-C.E. (N.T.) dated 26.6.2001 as amended which is issued in exercise of the power conferred under rule 9 (3) of Central Excise Rules, 2002. Actually this Notification was issued under Central Excise (No. 2) Rules, 2001 and continue to have the effect even under Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Rules, 2002. Reply By Arunachalam siva: The Reply: Thank you very much for valuable reply. We have registered our unit already. Hence, an intimation to dept before starting commercial production will be sufficient . am i correct?. Reply By Rajagopalan Ranganathan: The Reply: Sir, Yes. you are right. Reply By KASTURI SETHI: The Reply: Sh.Shiva Ji, I support the views of both exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erts. The date of intimation regarding the commencement of production to the Central Excise Department is very very crucial for the following purposes:- .1. If you want to claim exemption from VAT or Purchase Tax the letter submitted to Range Office will be the basis. 2. The date of commencement of production is very relevant for claiming any area based exemption. 3. It is very important i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the product falls under compounded levy scheme. 4. The date of intimation will serve so many purposes from the State Industries Department 5. The date of intimation of commencement of production is very useful for Income Tax Department also 6. For SSI units the date of registration with Central Excise Department is the date of commencement of production. So many other benefits are also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available, if you file intimation regarding commencement of production with the jurisdictional Range Officer. Practically I advise you to file intimation. Reply By Ganeshan Kalyani: The Reply: I support the views of Sri Kasturi Sir. Reply By MARIAPPAN GOVINDARAJAN: The Reply: It is better to give intimation to the Department as told by Shri Sethi. Reply By YAGAY AND SUN: The Reply: Even u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Company Law, obtaining certificate of commencement of business is mandatory. As stated by the expert such piece of information/intimation would do only benefit to the assessee/dealer/manufacture to seek certain benefits under State VAT Laws as well. X X X X Extracts X X X X X X X X Extracts X X X X
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