Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Whether an unregistered buyer is required to get registration for dealer under Rule 11(2) of Central Excise Rules 2002?

Central Excise - By: - Mr. M. GOVINDARAJAN - Dated:- 30-7-2015 Last Replied Date:- 4-8-2015 - Rule 11 (2) of the Central Excise Rules, 2002 provides that the invoice shall be serially numbered and shall contain the registration number, address of the concerned Central Excise division, 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. The proviso .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the invoice shall also contain the details of the manufacturer or the provider of output service, as the case may be, as buyer and contain the details of job worker as the consignee: 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 CENVAT credit on the basis of the registered dealer s invoice: Provi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e registered dealer as the buyer and the person as the consignee, and that person shall take CENVAT credit on the basis of the registered dealer s invoice. The words the invoice shall also contain details of the registered dealer as the buyer bring many a confusion among the trade on its implication. It appears that if the buyers of the goods are now required to take registration and issue CENVATable invoice to allow credit to the consignee of the goods. Clarification has also been requested by .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version