If buyer is not registered under central excise then registered dealer can only issue the commercial invoice. No need to pass excise duty on invoice and issue cenvatable invoice(Taxable).
Thanx Arun. But buyer is registered under Central Excise but he is exempt from Excise due to having his unit in notified area. So he cannot take credit due to the exemption. Now please update me that can first stage dealer issue invoice without mentioning the excise duty.
And which invoice will he issue if he does not charge excise on it?
CAclubindia
