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Transit Sale - Excise Dealer Registration of Unregistered Trader is not mandatory

Central Excise - By: - Manoj Agarwal - Dated:- 23-4-2015 - THE Central Government has issued Notification No. 08/2015-CE(NT) dated 01-03-2015, which is effective from the date of issue, has inter alia, inserted the following 3rd proviso in Rule 11(2) of Central Excise Rules, 2002 (CER, 2002) Provided also that if the goods are directly sent to any person on the direction of the registered dealer, the invoice shall also contain the details of the registered dealer as the buyer and the person as t .....

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d others to obtain central excise Dealer Registration if they wish to validly pass on the cenvat credit to customers. They are wondering why they are being forced to take mandatory registration when the same would become redundant very soon after the implementation of GST, which the Government has committed to bring from 01-04-2016. In my view, the amendment has been made to facilitate trade and industry in view of the new policy of Ease of doing Business as announced by our Prime Minister Shri .....

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o mean that purchase through unregistered dealer is not permitted. Also, the manufacturer or provider of output service receiving goods directly as consignee from supplier manufacturer though unregistered dealer can continue to avail cenvat credit on inputs as earlier. The reasons for my said view are as below: The amendment is a beneficial provision given to First Stage Dealer and Second Stage Dealer. Rule 9(1) of Cenvat Credit Rules, 2004 (CCR) prescribes the eligible documents on the basis o .....

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articulars that must be contained in any cenvatable invoice. The relevant portion is extracted below: (2) The invoice shall be serially numbered and shall contain the registration number, address of the concerned Central Excise, name of the consignee, description, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, of goods and the duty payable thereon... Provided also that if the goods are directly sent to any person on .....

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iso has been inserted to provide that in case of transit sale, the details of registered dealer as buyer should also be mentioned in the cenvatable invoice. The proviso is very specific and has limited application only for registered dealers . If an unregistered dealer is doing transit sale, he can continue to issue commercial invoice as earlier, as the proviso is applicable only when the goods are sent to any person on the direction of the registered dealer, which he is not. In case of transi .....

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