dear sir,
plz tell me what is the procedure for availing and payment of cenvat credit by manufacture, when goods are sold by first stage dealer or second stage dealer
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treatment of cenvat credit
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manufacturer has to avail input credit of Basic Cenvat, Education Cess and Higher Secondary Education Cess on the strength of dealers invoice ( he just has to mention 1st or 2nd stage dealer on the RG23APart2 or any such similer private document which is used for duty accounting) and utilize the same towards payment and clearence of his own manufactured exisable goods.
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