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Charging of excise by 1st stage dealer

CA PRATEEK CHOUDHARY (EXECUTIVE) (94 Points)

27 September 2013

Hello Friends Greetings for the day. Can a first stage dealer issue invoice inclusive of excise duty if the purchaser cannot take cenvat??(Purchaser is exempt from excise duty so he cannot take cenvat credit). Waiting for valuable replies.

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2 Replies

Arun Kumar Singh (GST Advocate) (15220 Points)
Replied 27 September 2013

If buyer is not registered under central excise then registered dealer can only issue the commercial invoice. No need to pass excise duty on invoice and issue cenvatable invoice(Taxable).

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CA PRATEEK CHOUDHARY (EXECUTIVE) (94 Points)
Replied 27 September 2013

Thanx Arun. But buyer is registered under Central Excise but he is exempt from Excise due to having his unit in notified area. So he cannot take credit due to the exemption. Now please update me that can first stage dealer issue invoice without mentioning the excise duty.

And which invoice will he issue if he does not charge excise on it?