Importers issuing Cenvatable invoices require registration under Central Excise
Rule 9 of the Central Excise Rules, 2002 (the Excise Rules) provides the list of persons who are required to obtain registration under the Central Excise Act, 1944 (the Excise Act). Notification No. 17/ 2013-Central Excise (N.T.) dated December 31, 2013 (Notification No. 17) has proposed amendment under Rule 9(1) of the Excise Rules to include the importers issuing an invoice on which Cenvat Credit can be taken, in the list of persons who are required to obtain registration under the Excise Act. The said notification was to take effect from March 1, 2014 for Cenvatable invoices.
However, Notification No. 17 was rescinded vide Notification No. 06/2014-Central Excise (N.T.) dated February 26, 2014 (Notification No. 06). Now, once again the said amendment has been introduced along with certain other amendments under the Excise Rules and the Cenvat Credit Rules, 2004 (the Credit Rules), which are discussed as under:
Notification No. 08/2014- Central Excise (N.T.) dated February 28, 2014 (Notification No. 08):
Rule 9(1) of the Excise Rules has been amended to include the importers, issuing an invoice on which Cenvat Credit can be taken, in the list of persons who are required to obtain registration under the Excise Act.
Notification No. 09/2014- Central Excise (N.T.) dated February 28, 2014 (Notification No. 09):
Rule 9(8) of the Credit Rules, provides for the category of persons who are required to submit Quarterly Return (within 15 days from the close of each quarter) in prescribed form to the Superintendent of Central Excise. Rule 9(8) of the Credit Rules has been amended requiring registered importer to file the stated Quarterly Return along with first stage and second stage dealers.
The said Quarterly Return shall be submitted electronically in terms of proviso to Rule 9(8) of the Credit Rules.
Notification No. 10/2014- Central Excise (N.T.) dated February 28, 2014 (Notification No. 10):
Registration under the Excise Act has been made mandatory for the importers issuing an invoice on which Cenvat Credit can be taken vide Notification No. 8. Hence, corresponding changes have been brought in the Central Excise Registration Application Form (Form A-1) to include the importers under the list of Applicants vide Notification No. 10.
Notification No. 11/2014- Central Excise (N.T.) dated February 28, 2014 (Notification No. 11):
New Return Form for furnishing Quarterly Return by first stage/ second stage dealer or registered importer (registered importer inserted vide Notification No. 09) in terms of Rule 9(8) of the Credit Rules has been prescribed by the Central Board of Excise and Customs (“the CBEC
