TaxTMI 
TaxTMI 
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.
Difference between MFG Depot and Dealer
11 May 2015 
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CENVAT credit flow: manufacturer's depot treated as extended arm allowing credit transfer, dealer remains independent seller.
A Manufacturer's Depot is an extended arm of the manufacturing unit treated as part of the factory's distribution network, enabling the passage of CENVAT credit on removals to customers; by contrast, a Dealer is an independent seller who purchases and resells goods and passes on CENVAT credit through ordinary commercial transactions. The nearest point of sale principle applies to depot sales but not to dealers. (AI Summary)
A Manufacturer's Depot is an extended arm of the manufacturing unit treated as part of the factory's distribution network, enabling the passage of CENVAT credit on removals to customers; by contrast, a Dealer is an independent seller who purchases and resells goods and passes on CENVAT credit through ordinary commercial transactions. The nearest point of sale principle applies to depot sales but not to dealers. (AI Summary)