Persons requiring registration:

In accordance with rule 9 of the Central Excise Rules, 2002 read with section 6 of Central Excise Act, 1944 and Notifications issued thereunder, 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. First stage or second stage dealers (including manufacturer‘s depot and importers) desiring to issue cenvattable invoices.

iii. Persons holding private warehouses for storing non-duty paid goods.

iv. Persons who obtain excisable goods for availing end-use based exemption notification.

vi. Exporter-manufacturers under rebate/bond procedure; and Export Oriented Units, which have interaction with the domestic economy (through DTA sales or procurement of duty free inputs).

vii. Importer who issues an invoice on which CENVAT credit can be taken.