Govt. allows manufacturer of Petroleum/Crude with Centralised billing/accounting one excise registration
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 02/2021-Central Excise (N.T.)
New Delhi, the 10th November, 2021
G.S.R. 787(E).––In exercise of the powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2017, the Central Board of Indirect Taxes and Customs hereby exempts from the operation of said rule, every manufacturing unit engaged in the manufacture or production of Petroleum Crude, falling under tariff heading 2709 00 10 of the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the specified goods), 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.
[F. No. 116/40/20-CX-3]
VARUN KUMAR SINGH, Under Secy.
Download Notification Click Here >>
- Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
- Last date to submit MEF 2026-27 extended to 09.09.2026
- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
- TDS can’t be denied for non deposit of tax deducted by the deductor – High Court
