a query of exise duty

yes ,u can take credit on purchase from second stage delar. as per CENVAT CREDIT RULE 2004

Hi Ritesh,

Yes, you can claim cenvat credit of materials bought from second stage dealer.

Regards,

Under Rule 9(1)(iii) of Cenvat Credit Rules 2004 -

"the CENVAT CREDIT  shall be taken on the basis of FIRST STAGE or SECOND STAGE DEALER invoice"

A second stage dealer also has to issue invoice under Rule 11 of the Central Excise Rules, 2002

Thus considering the above provisions you can definately take the credit of cenvat / excise paid to a Second Stage Dealer

Thanks

Harshad N Godbole