I & II STAGE DEALER IN EXCISE ACT

Dear Rakesh,

1. As per Excise Laws Manufacturer or Importer can pass excise duties only upto 1st & 2nd Stage Dealer. The advantage is only to 1st stage Dealer, since he pass the duties to 2nd Satge Dealer. But all the duties passed to 2nd Stage will bw cost to him.  

2. Since the dealer are not manufacturer, the can only pass the duties to Buyer. Yes they can avail cenvat credit.

3. Yes. He can transfer duties to other manufacurer.

Re,

Nitin Karmalkar

M.No.9822610852