Excise registration and modvat benefit

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 July 2013 Dear sir,
We have started business with VAT/CST Registration and wants to go for Excise Registration to avail MODVAT benefits to the customers. We are purchasing material from the manufacturer as well as the traders due to material availability.

My Queries are :

1. What is first stage dealer and second stage dealer registration or invoice ? Which registration (first or second stage) will serve our purpose ?

2. Can we pass on MODVAT benefit to our customers if we purchase it from the second stage dealers ?

Please also provide standard formats for Tax Invoice-cum-Challan.

Thanking you,

Arun Kumar Singh

Arun Kumar Singh (Expert)
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15 July 2013 1. Yes, fist stage and second stage dealer can issue the cenvatable invoice.
2. Yes, upto second stage dealer can pass the duty.

Querist : Anonymous

Querist : Anonymous (Querist)

16 July 2013 Thank you Ajayji for the reply.
I understand from your opinion that the dealer registration for first stage dealer and second stage dealer is one and the same with Excise department and we can pass duty upto second stage dealer, but can not pass if we purchse from the second stage dealer (i.e. we are at third stage)
Thanks again.

Arun Kumar Singh

Arun Kumar Singh (Expert)
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16 July 2013 No. third stage can utilise the cenvat credit they can not pass. second stage dealer can pass the duty.

Querist : Anonymous

Querist : Anonymous (Querist)

16 July 2013 Thanks. It's clear now

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