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cenvat passing - delayed importer registration

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..... cenvat passing - delayed importer registration
Query (Issue) Started By: - RAMAMURTHY SRINATH Dated:- 4-8-2015 Last Reply Date:- 4-8-2015 Central Excise
Got 1 Reply
Central Excise
Dear sir, We have done the importer registration under central excise as per amended norms. Unfortunately, the registration was done on 23.07.2014, i.e., with a delay of almost 4 months. We raised invoice .....

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..... s based on our Dealer registration as in the past. We are being questioned for passing on cenvat during the period 01.04.2015 to 22.07.2015 with a reason that only dealer registration number is mentioned in the invoices and not the importer registration number. We are importers (95%) (local 5%) and trading in India. How to explain and convince the excise authorities, please guide us. Thanks an .....

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..... d best regards Ramamurthy Scope - chennai 9790845511 Reply By Rajagopalan Ranganathan: The Reply: Sir, You are already registered as a dealer. you have to register with Central Excise Department as importer after a delay of 4 months. As importer you have to register as dealer as per Notification No.17/2013-CE (NT) dated 31.12.2013 (initially) and this Notification was rescinded vide Notifica .....

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..... tion No. 06/2014 - Central Excise (N.T.) February 26, 2014. Again reinserted vide Notification no. 8/2014 CE(NT) dated 28.2.2014 w.e.f. 1.4.2014. Since you are registered on 23.07.2014, the Department cannot object to your passing of credit during the period 01.04.2015 to 22.07.2015. If at all the Department can object your passing of credit for the period 26.2.2014 to 23.7.2014. Even for this per .....

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..... iod Department cannot have any objection since you are already registered as dealer.
Discussion Forum - Knowledge Sharing .....

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