First stage or second stage dealers

This query is : Resolved 

25 February 2014 who are first stage or second stage dealers?

25 February 2014 FSD & SSD are delares who are registered under the Central Excise.

FSD purchases goods from a manufacturer and is allowed to pass on credit of excise duty to the buyer.

SSD purchases goods from SSD and is allowed to pass on credit of excise duty to the buyer.

26 February 2014 Some correction
SSD purchases goods from FSD and might sell it to a manufacturer customer, who can again avail the cenvat credit provided that the SSD is registered and also provides proper document.


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