Procedure for dealer to take cenvat of excisable goods

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

12 December 2013 Can anyone tell me that
1. if first stage dealer purchase goods from the local manufacturer & sells the same to local ustomer, then how to take credit?
2. What will be the procedure of refund if the same is exported?

Arun Kumar Singh

Arun Kumar Singh (Expert)
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12 December 2013 Dealer can only pass the excise duty on local sale. If goods will be exported under duty paid then he can claim for refund of excise duty.

Querist : Anonymous

Querist : Anonymous (Querist)

13 December 2013 Thanks. If First stage dealer purchases goods from other first stage dealer, can he pass on the duty on selling of goods? He sometime purchases goods from 1st stage dealer or some time from 2nd stage dealer, then whether he has to take two excise registration i.e.one for 1st stage dealer & other for 2nd stage dealer?

Arun Kumar Singh

Arun Kumar Singh (Expert)
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13 December 2013 No need to take two registration for dealer. 1st and 2nd stage dealer can be same dealer. cenvat credit will be available only upto the second stage dealer.

Querist : Anonymous

Querist : Anonymous (Querist)

14 December 2013 Ok. It means if excise registration is of 1st stage dealer & he purchase goods from 2nd stage dealer then he will not be called as 2nd stage dealer. He can pass on the duty on the sale of such goods.
May i understanding Right?
Can you give me the sample copy of Invoice of First stage dealer & 2nd Stage Dealer.
Thanks a lot.

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