TMI BlogRegistration as importerX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, A company with multiple units is engaged in manufacture of auto parts. All units of the company are registered as manufacturing units in excise.It purchases raw materials in domestic market as well as thru direct imports. The imports are made in one of the units and it is consumed partially in the same unit and partially in other units. Imported material is transferred to other units on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice and proportionate duty equal to CENVAT credit is paid. The transferee units take CENVAT credit on the basis of invoice so issued. Please advise on the following points 1- Is the procedure adopted as above is correct. 2- whether the transferor unit is required to obtain a seperate excise registration as importer. 3- If yes, can an endorsement be made of the same registration for impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts as well instead of taking a seperate registration in same manner as done for adding services in case of service tax. With best regards - Reply By MUKUND THAKKAR - The Reply = Sir, 1- Is the procedure adopted as above is correct. if you are cleared goods as such your procedure is correct to subject to proportionate duty equal to CENVAT credit is paid. 2- whether the transferor unit is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to obtain a seperate excise registration as importer. No any seprate registration is required.because rules is not restricted inter transfer activity. 3- is not applicable. - Registration as importer - Query Started By: - Bhuwan Joshi Dated:- 1-9-2015 Central Excise - Got 1 Reply - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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