Difference between MFG Depot and Dealer, Central Excise

[SANDESH SHINDE]

Dear Sir,

Please explain the difference between Manfacturer's Depot and Dealer registered under Excise, please give us any reference regarding this,Thanks and regards.

Posts / Replies

[YAGAY AND SUN]

Dear Sandesh,

Manufacturer's Depot is the extended arm of manufacturing unit from where the goods are removed to the ultimate customers on passing on of CENVAT credit whereas dealer are independent sellers (FSD/SSD) who buy goods from manufacturer/FSD respectively and pass on the CENVAT credit accordingly. On depot sale principle of nearest point of sale is applicable whereas on dealers it is not applicable

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)