my queries related to central excise cenvat 2004

[vinit goyal]

Dear Sir

My query is that we are a trader not a manufacture for local sale/purchase and import and export

We are registered under excise as a first stage dealer and submit the return quaterly as per

rule 9 sub section 8 of cenvat credit rule 2004

My Queries that We should require two registration under central excise one for first stage dealer and second for importer ???

But now our consultant tell us for mandatory registration under excise as a importer and submit the return as per notification Notification No. 09/2014 - Central Excise in which mentioned the word

1. (1) These rules may be called the CENVAT Credit (Fourth Amendment) Rules, 2014.

(2) They shall come into force from the 1^st day of April, 2014.

2. In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (8), -

(a) after the words “second stage dealer” , the words “or a registered importer” shall be inserted;

(b) in the proviso, after the words “second stage dealer” , the words “or registered importer” shall be inserted.

So now my queries is that we require the two registration under excise as a first stage dealer and for importer also and submit the return ???

Pl resolve the queries if possible

Regards

Vinit Goyal

AI Summary

Registration as importer required to maintain CENVAT credit records and to file quarterly returns for imported goods.
The amendment adding registered importer to rule 9(8) requires, according to one advisory view, that importers register with the Central Excise Department, file quarterly returns, and maintain CENVAT credit accounts recording CVD and SAD on imports and passing of such credit; alternative advice holds that existing registration as a first stage dealer may suffice and that duplicate registrations for one business place are not customary, creating a compliance ambiguity affecting the ability to pass on CENVAT credit.