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Transit Sale - Amendment to Rule 11-A(2) of the C.Ex.Rules 2002 - Effect on unregistered dealer

Cenvat Credit - By: - Mukund Nyalkalkar - Dated:- 27-4-2015 Last Replied Date:- 28-4-2015 - It appears that, in some transactions, the customer places orders with the agent/dealer(who are not registered with the C.Ex.department as registered dealer) for supply of particular goods against agreed charges. The said agent/dealer, in turn, places order with the manufacturer or registered dealer and the said manufacturer/registered dealer are supplying the said goods directly to the said customer by s .....

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ealer are liable to obtain the registration as C.Ex.dealer and then has to issue their C.Ex.invoice so that the customer can take credit only on the C.Ex.invoice of the said agent/dealer. [3] For clarity, I am reproducing herewith the said amendment, - 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 the consignee, and that person shall take .....

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facts and circumstances, similar procedural relaxation was extended to the registered dealers by the Board vide it s Circular No.96/7/95-CX., dt.13.2.95 and at that time also the C.Ex.department was of the view that if the agent/dealer(which were not registered with the C.Ex.department as dealer) wants to do the similar activity, then he has to obtain the C.Ex.registration as C.Ex.dealer. However, the Board vide it s Circular No.218/52/96-CX., dt.4.6.96 has specifically clarified that, - The ma .....

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