14 July 2009
If the trader is a first stage dealer or second stage dealer and pass on the excise duty paid on such goods to you then only you can claim the CENVAT credit otherwise you cannot claim. Further, pls note that you can claim excise duty only on excise invoice. In this regard, the assessee (or first state or second stage dealer) registered under Central excise Act, 1944 can pass on the excise duty paid on any goods procured.