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Dealer Registration is for FSD or SSD?

Central Excise - Started By: - Chandan Garg - Dated:- 4-10-2016 Last Replied Date:- 13-10-2016 - 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 given Re .....

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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 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 p .....

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