Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Cenvat Credit Rules 2002 Clarified: No Pre-Authentication Needed for Invoices by Second Stage or Import Dealers.</h1> The circular addresses the issue of record maintenance by first and second stage dealers and the pre-authentication of invoices by second stage dealers or dealers of imported goods. It highlights inconsistencies in practices and clarifies that, according to the Cenvat Credit Rules, 2002, credit for duty on inputs and capital goods is allowed only if proper records are maintained by dealers. It emphasizes that there is no requirement for pre-authentication of invoices by Central Excise officers for second stage dealers or dealers of imported goods, as per existing provisions.
TaxTMI 
TaxTMI 
