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of <h1>Dealers Must Clearly Mark Invoice Status Under Cenvat Credit Rules 2004 to Avoid Audit Issues.</h1> The circular from the Commissioner of Central Excise, Delhi - IV addresses the proper marking of invoices by first and second stage dealers under the Cenvat Credit Rules, 2004. It highlights the need for dealers to clearly indicate their status as either a first or second stage dealer on invoices to avoid audit issues and litigation. Dealers must include a certificate on invoices specifying the origin of goods and the duty-paying particulars of the original manufacturer or importer. Trade associations are urged to disseminate this information widely among their members to ensure compliance.
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