My client is involved in mounting of solar base structure. For this purose it will purchase items relating to solar's base structure which will directly be sold to customer without getting its possession. This is for sure transit in sales. Now my querry is who is first and second stage dealer here. And If my client doesnt come under perview of first and second stage dealer, why they shoulf comply with excise filing requirements
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Excise
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If whole consignment is despatched to buyer from manufacturer, cenvat will be permissible, if name of final buyer is shown as consignee. The consignee will be the first stage dealer.
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