The ECC number is a 15-digit registration number issued to all central excise taxpayers based on their permanent account number (PAN). The first 10 digits are the PAN, followed by a 2-digit code indicating if the taxpayer is a manufacturer or dealer, and then the last 3 digits specify the location if there is more than one. The ECC number is used for revenue accounting, validating documents, coordination between agencies, and creating a data warehouse.