Gate pass

This query is : Resolved

SHIVANG (Querist)
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07 May 2015 Dear Professional,

I am registered as dealer under excise. My supplier and buyer both are in Ahmedabad. I am operating a warehouse in Ankleshwar.

The routine practice is my supplier directly delivers the goods to my buyer in ahmedbad. It is cost saving as well as time saving.

Is it a good practice? or Do I need to bring goods first into warehouse and then issue gatepass and send back to ahmedabad?

Please share your views with relevant circular.

Thanking you.

Sagar mal Pareek

Sagar mal Pareek (Expert)
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09 May 2015 If you r a regd.dealer under c.ex.and maaintaining proper records as per law,the recent amendment made by Budget,2015 and the relevant provision made effective from 01.03.2015 permits you to do so.Pl refer Notification No.8/2015 -C.Ex.(N.T.) dated 01/03/2015,Proviso second,in para 4(a) which reads as undeer:
"provided also that if the goods are directly sent to any person on the direction of the registered dealer ,the invoice shall also contain the details of the registered dealer as the buyer and the other person as consignee ,and that person shall take cenvat credit on the basis of REGISTERED DEALER'S invoice." the above proviso is added in Rule 11(2)of C.Ex Rules,2002. CA sagarmal pareek,Bharuch,09824346469,smpfca@gmail.com