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Jeevesh Mehta (Advocate- Corporate Commercial & Indirect Tax Advisory) (861 Points)

24 June 2010

HI,

At what time a manufacturer hasto apply for the registation under excise?

We know that any manufacture who starts manufacturing has to take the registration.

A SSI unit need not take the registration till the time its turnover reaches 1.5 crores.

Is there any other condition ?

Because I have observed that there are many units who are manufacturing and are not registered with excise. They are not even registered as SSI Unit. It is said that till the time they reach 1.5crore limt they are not required to take registration.

Is this right?

Please clarify.

Regards

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1 Replies

Ajay Raghatate (Sr Executive (Excise & Accounts)) (736 Points)
Replied 29 June 2010

Dear Jeevesh sir,

Once the limit of Rs. 90 Lacs crosses, every manufacture are require to take registration, and who want to avail SSI Exemption, they have to file declaration,

Now the limit of Value clearance for SSI Exemption is 4 Crore.

Exemption from registration.

4. The requirement of registration has been exempted for the following persons.(Notification No. 22/98 CE(NT) dated 4.6.98 as amended)

Manufacturers who are only manufacturing goods, which are exempted from payment of duty of Central Excise.
For small scale industries who are manufacturing goods up to an aggregate value of less than Rs. 90 lacs. After crossing Rs. 90 lakhs turn over the SSI must file declaration.
In case an SSI is manufacturing goods of more than 30 lacs he must file a declaration only once. (the form is enclosed).

Plz follow the link attached for SSI Exemption

https://cenexcisenagpur.nic.in/Excise/index.htm