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Excise registration

nayna (Student Others) (24 Points)

16 January 2017

A person purchasing non ferrous scrap from a manufacturer. And reselling it to another manufacturer. is a person liable for excise registration.

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3 Replies

Nagendra Hegde (Chartered Accountant) (1948 Points)
Replied 16 January 2017

Either Manufacturers of exciseable goods or the dealers who want to pass on the Cenvat credit to the buyers would get registered under Excise. In your case, no requirement.

nayna (Student Others) (24 Points)
Replied 16 January 2017

but when the dealer charge excise to the manufacturer (buyer) can he (manufacturer) claim cenvat credit? for the goods purchased from dealer?

Nagendra Hegde (Chartered Accountant) (1948 Points)
Replied 16 January 2017

Yes Certainly he could. But please note that the duty of excise is on manufacture. So dealer can not charge excise duty in his invoice. He can merely pass on the duty of excise paid by him to his vendor by obtaining registration under central excise.