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First stage dealer, Central Excise

Issue Id: - 110831
Dated: 24-8-2016
By:- PRANAB PANDA

First stage dealer


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Will the depot or warehouse of the manufacturer will be treated as first stage dealer under Central Excise Act,1944?

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 24-8-2016
By:- MUKUND THAKKAR

yes

depot or ware house of the manufacturer treated as first stage dealer.for passing excise duty to buyer.


2 Dated: 24-8-2016
By:- KASTURI SETHI

Sh.Panda Ji,

I concur with the views of Sh.Mukund Thakkar, Sir. I intend to add that depot is also called an extended arm of the factory.


Page: 1

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