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Eligibility for taking Cenvat Credit!!!

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(Querist)
25 October 2010 Dear Experts,
(1)Please inform me who are all eligible to take Cenvat Credit on inputs?
(2) Whether a trader is also eligible issue Cenvat Creditable invoices?
Thanks & Regards,
Rajesh.
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CA Punit

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CA Punit (Expert)
25 October 2010 Manufacturer/ Producer of excisable goods liable to duty & provider of taxable services.

First/second stage dealers after the manufacturer can issue cenvat invoices
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
26 October 2010 As said by Mr. Punit. Both entities require to be registered.
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