Difference between MFG Depot and Dealer

[SANDESH SHINDE]

Dear Sir,

Please explain the difference between Manfacturer's Depot and Dealer registered under Excise, please give us any reference regarding this,Thanks and regards.

AI Summary

Understanding Manufacturer's Depot vs Dealer: CENVAT Credit Transfer and Nearest Point of Sale Principle Explained A Manufacturer's Depot is an extension of the manufacturing unit where goods are dispatched to customers, allowing the transfer of CENVAT credit. In contrast, a dealer is an independent seller who purchases goods from the manufacturer or another dealer and transfers the CENVAT credit. The depot operates on the principle of the nearest point of sale, which does not apply to dealers.