Who is a first stage dealer

This query is : Resolved 

24 July 2012 Dear sir
Please explain who is a
1)first stage Dealer and
2)Second stage Dealer
under the central excise

24 July 2012 First stage dealer who is directly purchasing from the manufacturer or factory.

Second stage dealer who purchase the goods from first stage dealer claiming the CENVAT benefit

25 July 2012 Sir

Thank you very mcuh


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