Where to keep records for excise purpose

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 February 2014 hello Experts

One of our client got four different units (having separate excise registration number) Can the co. keep all the records at one location namely the head office of the co.? Please answer and also the relevant provision/rule.

Thanks

Querist : Anonymous

Querist : Anonymous (Querist)

03 February 2014 hello Experts
One of our client got four different units (having separate excise registration number) Can the co. keep all the records at one location namely the head office of the co.? Please answer and also the relevant provision/rule.
Thanks

Arun Kumar Singh

Arun Kumar Singh (Expert)
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06 February 2014 For the purpose of Excise record should be maintained at the factory premises.

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

06 February 2014 thank you for the reply,

can you please tel me the relevant rule or section?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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03 August 2025 You're right to seek a specific provision for compliance. Here’s a clear explanation of the rule regarding maintenance of excise records at a centralized location (e.g., head office):

✅ Can excise records be kept at the head office?
Generally, No.
Under the Central Excise Rules, 2002, excise records must be maintained at the factory or registered premises from where the goods are manufactured or cleared.

📘 Relevant Rule:
Rule 10 of Central Excise Rules, 2002:

“Every assessee shall maintain proper records on daily basis indicating the quantity and value of goods manufactured or produced, clearance of goods, duty paid, inventory of goods, and input/output registers, at the registered premises.”

So, unless permission is obtained, each unit must maintain its own excise records at its own registered factory premises.

📝 Exception — Permission for Centralized Record-Keeping:
You may apply to the Commissioner of Central Excise for permission to maintain records at a centralized location (e.g., head office). This is allowed under:

CBEC Circular No. 201/5/2011-CX.6, dated 23-03-2011

Assessees having multiple manufacturing units and centralized accounting system can maintain central records only with prior permission from the jurisdictional Commissioner.

✅ What You Can Do:
If your client wants to maintain all excise records at one place (head office), you should:

File a written application to the Jurisdictional Commissioner of each unit.

Explain the centralized accounting setup and request permission.

Maintain copies of essential records at individual units until permission is granted.

📌 Summary:
Records must be kept at each factory/unit (Rule 10, Central Excise Rules, 2002).

Centralized record-keeping is allowed only with permission from the Commissioner.

Refer to CBEC Circular No. 201/5/2011-CX.6 for detailed guidance.

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