30 September 2013
“first stage dealer” means a dealer, who purchases the goods directly from, -
(i) the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise Rules, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice; or
It is clear from the definition that anybody who purchases the goods directly from the manufacturer under the cover of an invoice issued within the meaning of the Central Excise Rules is a first stage dealer.
it is case of Third Party Exports.
either manufacturer or dealer can take the incentive and one party submit the DECLARATION in shipping bill, avail this incentive.
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