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cenvat credits of prior to registration

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(Querist)
21 June 2011 Can a dealer who has imported goods prior to excise registration avail the credit of CVD for his sales done after obtaining the excise registration.

Under this circumstances how in the register is to be recorded
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Ram Avtar Singh

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Ram Avtar Singh (Expert)
21 June 2011 dealer can pass on duty to consignee.

RG 23D register to be maintained.

Dealer can not take cenvat credit only pass on duty.

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