Pradeep Jain - Chartered Accountant

My company is having two branches. One is located in Gurgaon-Haryana and another is located in Bhiwadi-Rajasthan. Both the branches are registered with excise department. Gurgaon branch is manufacturing Cushion cover exempt from excise under Notification No. 30/2004-C.E dated 9th July 2004.Gurgaon branch is transferring the cushion to Bhiwadi branch as stock transfer against F-form. Bhiwadi branch is carrying out the further processes of filling and stitching and complete cushion are sold as excisable goods. My query is that whether the procedure followed by us is correct by paying the duty on complete cushion at bhiwadi location when it get covered under excisable goods category. Whether the Bhiwadi branch is required to get registered under depot sale or we can prepare the invoice with our exisiting excise registration no.

We submit that as your Gurgaon Branch is manufacturing Cushion cover that are exempt under notification no. 30/2004-CE, there was no need to take central excise registration for the said unit because it manufactures exempted goods. Moreover, registration for “depot sale” cannot be taken for your Bhiwadi unit because registration under depot sale is taken when the excisable goods are merely traded. Since certain manufacturing activity is being carried out at Bhiwadi unit, registration cannot be taken as depot for the said unit. The Bhiwadi unit has been correctly registered as manufacturing unit and the unit should clear the excisable goods on payment of excise duty. {Query Replied by Hushen Ganodwala and CA Neetu Sukhwani}

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