Clarification - Registration, Central Excise

[Nitin Bhisikar]

"first stage dealer" means a dealer, who purchases the goods directly from,- (i) the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise Rule, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice; or (ii) an importer or from the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice; Here my question is how depot would get registered. Whether the registration certificate of manufacturer is required to amend for inclusion of depot or required fresh registration from Excise department having jurisdiction over depot. If seperate registration is necessary then under which category this registration would be allowed whether manufacturer or first stage dealer. And if such depot get resistered as first stage dealer then the person who purchase the goods from such depot would also becomes first stage dealer as per the defination of first stage dealer. please clarify. Cell No. 09370356211, 09028419208 email : nitin_nvb@rediffmail.com

Posts / Replies

[Rama Krishana]

Depot of the manufacture remains depot of the manufacturer despite the fact the registration certificate has been issued mentioning him as first stage dealer. However, you must be careful to tick the appropriate column while seeking central excise registration. The first dealer who buys goods from depot would be treated as first stage dealer only.