Manufacturers’ of excisable goods or any person who deals with excisable goods with some exceptions, or Importer of goods, who wants to pass on CENVAT Credit on imported goods, are required to get the premises registered with the Central Excise Department before commencing business
(i) being an immovable property, period for which such property is held shall be reckoned from date on which such property is acquired if date of acquisition is evidenced by a deed registered with any authority of a State Government;
