CENVAT CREDIT ON IMPORTER

 cenvat credit can be taken based on the importer's invoice

Credit can be passed by a manufacturer and 1st and 2nd stage dealer. So when some body is carrying out a manuacture process with an input he will be considered as a manufacturer and when the dealer buys that product from the manufacturing, who only sells the product as it is, will be considered as a dealer.

So basically the dealer stage always starts after the manufacturer, no matter how many times the dealers enter between two manuacturers.

Though in the current senario the importer is not considered as a manufacturer.