Yes, two or more premises can be registered under excise as one registrant if :-
(i) two or more premises of the same factory are located in a close area
(ii) these premises are within the jurisdiction of a Central Excise Range and
(iii) the process undertaken there are interlinked and
(iv) the units are not operating under any of the area based exemption notifications,
If above conditions are met, the Commissioner of Central Excise, may, subject to proper accountal of the movement of goods from one premise to other and such other conditions and limitations, as may be prescribed, allow single registration.
For more details refer the circular below:-
Circular No. 1016/4/2016-CX
(i) two or more premises of the same factory are located in a close area
(ii) these premises are within the jurisdiction of a Central Excise Range and
(iii) the process undertaken there are interlinked and
(iv) the units are not operating under any of the area based exemption notifications,
If above conditions are met, the Commissioner of Central Excise, may, subject to proper accountal of the movement of goods from one premise to other and such other conditions and limitations, as may be prescribed, allow single registration.
For more details refer the circular below:-
Circular No. 1016/4/2016-CX
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