claim of excise

[sumit poddar]

Dear sir/Mam

My client is an importer he import goods from out of India and sale it in India.In the month of the june 2015 he imported some some goods and sold. At that time he was not registered under the excise .But know customer want the invoice as the first stage from my client. Know my client is registered as the importer under the excise .But the doubt is that can the seller reissue the invoice for the same as the first stage dealer and can the customer claim the cenvat. Can there be any other alternative to avail the benefit.

Thanks and Regards

sumit

AI Summary

Registered Importer status allows buyer to claim CENVAT credit when supplier issues a compliant invoice post-registration.
The supplier should obtain excise registration as a Registered Importer and issue an appropriate invoice so the buyer can avail CENVAT credit; there is no need to act as first stage or second stage dealer. It remains uncertain whether invoices for sales made before registration can be reissued to permit retrospective CENVAT claims.