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Publish Date: 01 Mar, 2016
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Single Registration facility under Central Excise – condition amended

 Single Registration facility under Central Excise – condition amended  

 

An article by:-
CA. Pradeep Jain
CA. Preeti Parihar
Jitesh Bhandari

 
Introduction:-
The Budget, 2016 was presented before the country on 29 February 2016 by the Finance Minister Shri Arun Jaitley which bought with it some issues as well as various reliefs. In this article, we will discuss the relief granted on registration aspect to the two or more premises of the same factory.
 
Situation prior to Budget, 2016:-
The condition (3) of the Notification No.36/2001-Central Excise (N.T.), dated the 26.6.2001 allows the facility of single registration if the two premises of same factory are separated by road or canal, etc. This condition (3) of Notification No. 36/2001 is produced as under:
2.     hereby declares that if two or more premises of the same factory are separated by public road, railway line or canal, the Commissioner of Central Excise may, subject to proper accountal of the movement of goods from one premise to other and such other conditions and limitations, allow single registration.
Thus, before budget, 2016; single registration could be allowed by the Commissioner of Central Excise provided the two premises are separated by way of road, railway line or canal. Further, the Commissioner may also impose some other conditions or limitations as he may deem fit.
 
 
Situation after Budget, 2016:-
The abovementioned condition has been substituted by the following entry through Notification No.19/2016 Central Excise (N.T.) which produced hereunder:
 “(3) hereby declares that if two or more premises of the same factory are located within a close area in the jurisdiction of a Range Superintendent, the manufacturing process undertaken therein are interlinked, and the units are not operating under any of the area based exemption notifications, the Commissioner of Central Excise, may, subject to proper accountal of the movement of goods from one premise to other and such other conditions and limitations as he may impose, allow single registration.”.
Thus, after amendment, the single registration may be allowed by the Commissioner if the following conditions are satisfied:-
·        The two or more premises of the same factory are located within a close area which is under Jurisdiction of the same Range Superintendent.
·        The manufacturing processes should be interlinked.
·        Units must not be operating under any area based exemption notification.
·        Proper accounts should be maintained for movement of goods from one premise to another.
 
Impact of amendment:-
Earlier, the single registration could be granted only if the two premises were separated by way of public road or canal or railway line. This condition has been done away with now. However, earlier, there was no condition which stated that the manufacturing processes should be interlinked. Thus, even if both the premises undertook entirely different production processes, the single registration could be granted. Now, to get single registration, the production processes should be interlinked.
 
 

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PRADEEP JAIN, F.C.A.

Head Office : -

Address :
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Phone No. :
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Mobile No. :
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Fax No. :0291 - 2439496


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Address:
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Phone No. :
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Mobile No. :
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E-mail :pradeep@capradeepjain.com