Registration under Central Excise Law:

A manufacturer has to compulsorily get registered under Center Excise Law if he manufactures dutiable goods.

Aside of manufacturers, the following persons are required to get registered under Central Excise law :

• First stage dealer: First Stage dealer means a dealer who purchases the goods directly from the manufacturer under the cover of an invoice issued in terms of the provisions of the Central Excise Rule, 2002.
• Second stage dealer : It means a dealer who purchases goods from a first stage dealer. Dealer of any subsequent stage after second stage cannot issue Cenvatable Invoice.
• Persons who get yarns ,fabrics ,ready-made garments etc. manufactured on ‘Job Work’under Rule 12B
• Persons who obtain excisable goods for availing end use based exemption
• Persons holding Warehouses for storing non-duty paid goods
• Exporter –manufacturer and EOU ,making DTA sales and purchases
• An importer who iissues an invoice on which CENVAT Credit can be taken.