26 June 2014
DEAR SIR, M/S ABC IS A PARTNERSHIP FIRM AND GOT REGISTERED UNDER EXCISE AS AN IMPORTER TO PASS ON THE DUTY . NOW, IF ABC FIRM SALES THE GOODS TO MR.B WHO IS NOT REGISTERED UNDER EXCISE, THEN M/S ABC (AS AN IMPORTER) HAVE TO COMPULSORILY CHARGE EXCISE DUTY..?
26 June 2014
No need to issue cenvatable invoice if buyer is not registered with central excise. They can not avail the cenvat credit. You can only issue the commercial invoice.
28 June 2014
it is your own accord that you can issue any income commercial or excise invoice. but for your excise stock and cenvat bal matching you have to issue excise invoice.