02 September 2013
Hi sir, 1 of my clients want to register as 1st stage dealer under excise. he has office in residential flat and and he wants to take material from one manufacturer and to sale it to another manufacturer.his plan is to divert the material purchased to customer manufacturer during traveling only,i.e not to bring the material to own office. in this case 1.whether he ll be registered as 1st stage dealer or not. if yes 2 is it allowed to transfer such material without bringing to own factory 3 on what amount of excise should be levied,i.e on purchase amount or on sale amount