Cenvat credit admissibility: invoices must be marked as first stage or second stage dealer and include manufacturer details. Dealers must mark invoices prominently as FIRST STAGE DEALER or SECOND STAGE DEALER and include a prescribed certificate showing receiving/dispatch premises, original manufacturer/importer particulars, and the relationship between parties. Dealers must strike out the inapplicable stage and record duty-paying and other particulars of the original manufacturer/importer to facilitate admissibility of Cenvat credit under the Cenvat Credit Rules.
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Provisions expressly mentioned in the judgment/order text.
Cenvat credit admissibility: invoices must be marked as first stage or second stage dealer and include manufacturer details.
Dealers must mark invoices prominently as FIRST STAGE DEALER or SECOND STAGE DEALER and include a prescribed certificate showing receiving/dispatch premises, original manufacturer/importer particulars, and the relationship between parties. Dealers must strike out the inapplicable stage and record duty-paying and other particulars of the original manufacturer/importer to facilitate admissibility of Cenvat credit under the Cenvat Credit Rules.
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