"A" is an importer in a Mumbai whose ECC No. XXXXX 0000 XEI003.
"A" also having its office in Gujarat whose ECC No. is XXXXX 0000 XED002.
"B" is a local party in Gujarat having an ECC registration as a "Dealer".
"A" [Gujarat] issue Excise Invoice as a "First Stage Dealer" under rule 9 of Cen. Ex.Rule 2004 & Rule 11 of C.Excise Rule 2004 to"B" Local party(First stage dealer) in Gujarat.
Now my query is that
"B" can show purchase as a receipt from "IMPORTER". So,"B" can pass on cenvat to Dealer.
OR "B" can show purchase as a receipt from "First Stage Dealer" . In this case "B" can't pass cenvat to Dealer.
CAclubindia
