Excise registration

Dear Freinds,

We are traders and manufacturers of lighting equipments. We have total sales of Rs. 3 Crore up to 30/09/2012 wherein manufacturing items sale is Rs. 1.25 Crore and trading items sale is Rs. 1.75 crore. Kindly solve below mentioned problems:

1. When we have to get registered with excise.

- right now or at 140 lacs of sales for current year.

2. Out of 1.25 crore manufacturing item sale, 80 lacs manufactured during f.y. 2012-13 and 45 lacs were opening balance manufactured items from previous year.

- if you have production register which is required under any law/rules of govt, then only you can get this benefit, otherwise the present year sales are to be considered as total manufacture.

3. Should we count current year manufacturing items for excise registration or we have to count opening balance manufactured items also.

- Replied above

4. We have branch transfer also. Should branch(only trading sale) also require to get registered with excise.
- after getting regd with excise, you have to send goods after payment of duty only, so if your buyers wish to avail the cenvat benefit, then you have to get your branch regd as dealer.

5. If we transfer manufactured items to branch. We have to charge excise or not.
- Yes, you have to charge and pay excise for ckearance from factory, irrespective of branch or party.

6. If we have to get registered, what are the formalities.
- Visit www.aces.gov.in 

Kindly help me on above topics.

Thanks

Ajay Singh