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Transit sale, can intermediary issue cenvatable invoice ?

This query is : Resolved 

23 July 2012 Hello everyone,

one of my client(trader)takes order from companies for supply of excisable goods. he doesnot manufacture the goods.

he purchases the goods form the manfuactuer and directly transfers it to the companies.

As per article written (link given below). in this case my client is not a first stage dealer and he cannot issue cenvatable invoice.

I request you to go through this artile and let me know whether there is any differences of opinion ?

https://taxguru.in/excise-duty/who-is-a-first-stage-dealer.html

23 July 2012 it doesnt have any differnce whther dealer is registrd in excise or not...

In Transit sale buyer to whom delvry of goods is given will get credit on the basis of manufacturer invoice...


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