The Ministry of Finance on 10th November 2021 has exempted manufacturing units engaged in the manufacture or production of Petroleum Crude from Registration, where the manufacturer of such goods has a centralised billing or accounting system in respect of specified goods manufactured or produced by different units or premises and opts for registering only the unit or premises or office, from where such centralised billing or accounting is done.
Provided that prior intimation shall be given before starting commercial production at any additional premises subsequent to obtaining such registration.
As per rule 9 of Central Excise Rules, 2017, Every person, who produces, manufactures, carries on trade, holds a private store-room or warehouse or otherwise uses excisable goods or an importer who issues an invoice on which CENVAT credit can be taken, shall get registered :
Provided that a registration obtained under rule 9 of the Central Excise Rules, 2002 shall be deemed to be valid as the registration made under these rules
However, through this notification, the board has exempted manufacturing units engaged in the manufacture or production of Petroleum Crude from Registration.
