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Procedure to be fallowed by 1st stage dealer

This query is : Resolved 
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(Querist)
15 July 2010 Being a first stage dealer what are the procedures to be fallowed when the dealer passes on the Customs & Excise duty to the buyer.
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CA.Mini

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CA.Mini (Expert)
16 July 2010 the first stage dealer cannot claim cenvat credit if he passes on the customs & excise duty to the buyer.
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