Excise invoice for dealers

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?

Sir,

01. Final manufacturer taken the Cenvat Credit regarding receipts Excise Invoices issued by First Stage Dealer.

02. Final manufacturer does not show the address on his Excise Invoices. Due to reason because the Final manufacturer generate the duty and paid after adjusted of Cenvat Credit.

03. Here is no liability of Final Manufacturer to shown the name and address of Original Manufacturer or First Stage Dealer.

Thanking you

(Harendra Kumar)

kumar.harendra @ gmail.com

fgvfdbObviously 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?

Read more at: /forum/excise-invoice-for-dealers-268578.asp#.UnDywRC9zRM

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?

Read more at: /forum/excise-invoice-for-dealers-268578.asp#.UnDywRC9zRM