Assume the following flow of excisable goods-
1. Original Manufacturer
2. First Stage Dealer
3. Final Manufacturer
Now, as far as I understand, the First Stage Dealer shall pay excise duty on goods purchased from Original Manufacturer. The Original Manufacturer shall issue a Excise Invoice to him, indicating the original manufacturer's premises from where the goods are removed. After this, First Stage Dealer sells these goods to Final Manufacturer from his own premises. Obviously the First Stage Dealer cannot avail Cenvat Credit, and has to pass on the credit to Final Manufacturer. The Final Manufacturer needs a proper Excise Invoice to avail credit. What I want to know is, who shall issue the Excise Invoice to the Final Manufacturer? Original Manufacturer or First Stage Dealer? If it is First Stage Dealer, who shall be the consignor and which premises shall be shown in the invoice?
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