Excise dealer

This query is : Resolved

chandan (Querist)
Follow

24 March 2014 Dear Member,

If a trader transfer his goods from one registered premises to other registered premises, can cenvat credit be claimed on the basis of invoice issued by his second premises if his first premises is SSD in respect of those goods.

For Example, A Pvt Ltd has two premises (P1 and P2). Both the premises are registered as dealer under Central Excise. Suppose A Pvt Ltd purchases the material from B (First Stage Dealer) and receives such material at P1. Later on, A Pvt Ltd transfer such goods to P2. From P2 such goods are sold to C(manufacturer). My question is can C claim cenvat on the basis of invoice issued from P2?? Is P2 a SSD or it is out of excise chain in this case??

Arun Kumar Singh

Arun Kumar Singh (Expert)
Follow

24 March 2014 If goods are transfereed from one depot to another , the second depot will still be a depot as the second depot is not purchasing goods from first depot the goods are only being transferred. as per section 2(h) of CEA purchase requires transfer from one person to another for valuation consideration.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Pavithra Doss

vinal

CA. Urmila Mahalwal

zafar chandwale

Suranjan Das

Subscribe Now

Excise dealer

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA