02 May 2011
Rule 9 of CE Rules require persons dealing in excisable goods to get registered. One person buys goods directly from the manufacturer but does not want to/have to issue excisable invoice, will he have to take registration ?? The person seems to fall in the category of 1st stage dealer as per strict defiition of the same in CenvT Credit Rules. There is an exemption notification 36/2001, but it excludes 1st /2nd stage dealer. Please suggest with relevant circular/notification. Thanks & Regards
CAclubindia
