TaxTMI 
TaxTMI 
TaxTMI 
On the above said subject, I had given my Article on 27.4.2015.
[2] Now, recently, I have came across the fact that All India Non-Ferrous Metal Industries Association had approached the Jt.Commissioner, Office of the Principal Chief Commissioner of C.Ex., Mumbai Zone-I for seeking clarification as to whether “in case of direct/transit sale by a trader from the manufacturer to the end user, a trader is required to be registered as a dealer” and the said Jt.Commissioner vide letter bearing F.No.IV/16-Tech-15/CCO/MCX-I/2012, dt.21.4.2015 (with the approval of Chief Commissioner, C.Ex., Mumbai Zone-I) clarified that, -
1. The CENVAT credit will be available on registered dealers invoice, hence registration of dealer with C.Ex.is must from 1.3.2015;
2. Requirement of godown has not been done away, and it is necessary, if the Registered Dealer wants to store the goods;
3. Any amendment in the format of Dealer’s invoice can be done only by the CBEC;
4. There is no provision for availing CENVAT credit on the strength of Manufacturer’s invoice when the goods are sold through a non-registered dealer;
[3] Now, as rightly pointed out by Shri.Rakesh Chitkara Sir, in his comment to my earlier Article dt. 27.4.2015 on the above said subject, the CBEC must intervene and comes out with a clarification(as it did in 1996) to set rest this major controversy as early as possible.