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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) .....

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howing the name of the agent/dealer as the buyer/customer and the name of the customer as consignee . The said agent/dealer is issuing his commercial invoice to recover his agreed charges. The said customer is availing the credit on the basis of the .....

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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, .....

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CENVAT credit on the basis of the registered dealer s invoice : [4] Please note that earlier the registered dealer was required to first bring the consignment to his premises and then to enter the same in his RG-23D register and then to dispatch the .....

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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 no .....

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tter has been examined by the Board. I am directed to say that as the movement of goods in such cases will take place on the manufacturer s invoice issued under the Rule 52A which will also be treated as a valid duty paying document and no separate i .....

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he agents who are taking part in transit sale through registered dealer. Please also note that, according to me, the said circular is issued in similar facts and circumstances and there is no drastic difference between legislature intention behind Ru .....

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