TMI BlogDealer Registration is for FSD or SSD?X X X X Extracts X X X X X X X X Extracts X X X X ..... We are registered as a dealer under central excise. RO told us that we can not import, purchase from manufacturer and purchase from FSD on same registration number. According to him any dealer can be an importer and FSD and cannot be importer and SSD in respect of different goods. Please advise. - Reply By Ganeshan Kalyani - The Reply = In the central excise manual the following provision is giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en Registration of manufacturer as a dealer: Manufacturers who intends to carry out trading activity along with the manufacturing activity should obtain registration as dealer separately. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Rule 9 (1) of Central Excise rules, 2002 stipulates that every person, who produces, manufactures, carries on trade, holds private store-room or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehouse or otherwise uses excisable goods or an importer who issues an invoice on which CENVAT Credit can be taken, shall get registered. It does not say such importer will be treated as First Stage Dealer, Therefore an importer is an importer for the purpose of this rule. Similarly there is no prohibition under the rules a first stage dealer cannot import materials and clear them under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvatable invoice. Rule 2 (ij) of Cenvat Credit Rules, 2004 defines 'First stage dealer' as a dealer, who purchases the goods directly from,- (i) the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise Rules, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice; or (ii) an importer or from the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice. Rule 2 (s) of the same rules defines second stage dealer means a dealer who purchases the goods from a first stage dealer. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the definition of second stage dealer he can only procure goods from first stage dealer and he cannot independently import goods and sell then under cenvatable invoice. However the matter is arguable since it is a question of interpretation. If a second stage dealer imports material and sell it under cenvatable invoice what is loss of revenue to the Government?. When SSD imports materials on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his own account he will become an importer and he is eligible to issue a cenvatable invoice once he is registered as importer under rule 9 of Central Excise Rules, 2002. - Reply By Ganeshan Kalyani - The Reply = In view of above provision a conclusion need to be arrived at. - Reply By YAGAY AND SUN - The Reply = In our view you would have to seek separate Registration Certificates for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eparate activities which are being conducted by you. - Reply By Mahir S - The Reply = It is advisable to have separate registration for FSD and SSD , as it will also fecilitate smooth passing of cenvat credit to manufacturers and utilization of the same at their end without any litigation. - Dealer Registration is for FSD or SSD? - Query Started By: - Chandan Garg Dated:- 4-10-2016 Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise - Got 5 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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