My client had mft plant in tamil nadu and Depot/godown in Karnataka.
they are doing branch trf of mfd good to karnatka and invoice the product to ultimate customer as first stage Dealer.
My query is as per rule 11, mention of mfger name is compulsory or not.
I need notification regarding compulsory content of first stage dealer.
During excise audit of our customer,audior disallowed CENVAT Credit of first stage dealer, which does not mention mfg name.( invoice is as per tally format)
05 December 2013
Details of manufacturer or first stage dealer (from whom goods were purchased) are legally not required to be indicated in the invoice. However, these were required under earlier provisions, and dealers are blindly using the earlier form though legally those details are now not required.