Can first stage dealer charge cenvat credit amount in invoic

Hi,

I am a first stage dealer. as of now I am only the cenvat credit to customer thro excise invoice.

the question is :

I put the selling price + vat of 5.5% in commercial Invoice.

1> Can I charge the cenvat credit amount in the commercial invoice ie selling price + vat of 5.5%+ cenvat amount, as per the excise invoice(cenvat credit).  is it leagal?

2> if customer accepts to pay the cenvat credit , can I charge in invoice.? is it legal

pl help.

Replies (3)
First stage dealer cannot charge excise duty in his invoice but he can mention the details of the excise duty paid by him at the back side of the invoice so that the buyer can book the cenvat credit.

As a dealer you can pass the cenvat what you have paid at the time of purchase.  So Dealer cannnot able to charge the excise duty if your customer is accept to pay more.

You may show as below:

Price                 xxxxx

EXcise Duty        x (which has been paid by you to the Manufacturer)

Total               XXXXXX

Vat @               XXXXXX

Total Amount    xxxxxx

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