In accordance with Rule 9 of the Central Excise Rules and Notifications issued under rules 18 and 19 of the said Rules, as the case may be, the following category of persons are required to register with jurisdictional Central Excise Officer in the Range office having jurisdiction over his place of business/factory:
(i) Every manufacturer of excisable goods (including Central/State Government undertakings or undertakings owned or controlled by autonomous corporations) on which excise duty is leviable .
(ii) Persons who desire to issue CENVATABLE invoices under the provisions of the CENVAT Credit Rules, 2001.
(iii) Persons holding private warehouses.
(iv) Persons who obtain excisable goods for availing end-use based exemption notification.
(v) Exporters manufacturing or processing export goods by using duty paid inputs and intending to claim rebate of such duty or by using inputs received without payment of duty and exporting the finished export goods.
Separate registration is required in respect of separate premises except in cases where two or more premises are actually part of the same factory (where processes are interlinked), but are segregated by public road, canal or railway-line. The fact that the two premises are part of the same factory will be decided by the Commissioner of Central Excise based on factors, such as:
(1) Interlinked process â€“ product manufactured/produced in one premise are substantially used in other premises for manufacture of final products.
(2) Large number of raw materials are common and received/proposed to be received commonly for both/all the premises
(3) Common electricity supplies.
(4) There is common labour /work force
(5) Common administration/ works management.
(6) Common sales tax registration and assessment
(7) Common Income Tax assessment
(8) Any other factor as may be indicative of inter-linkage of the manufacturing processes.
This is neither an exhaustive list of indicators nor each indicator is necessarily in each case. The Commissioner has to decide the issued from case to case.
Separate Registration is required for each depot, godown etc. in respect of persons issuing Cenvat invoices. However, in the case liquid and gaseous products, availability of godown should not be insisted upon.
Registration Certificate may be granted to minors provided they have legal guardians i.e. natural guardians or guardians appointed by the Court, as the case may be, to conduct business on their behalf.