Dealer or Manufacturer

[varun arora]

Dear Experts,

If i am a Manufacturer registered in Central Excise and Now I want to trade in Goods like a dealer means I want to procure goods from Mfrer and want to sell to mfrer just for passing the credit,

Then in this case do i need to get registered in C.E. as a dealer also, if yes then what should i Excise no. i.e. PANED001 OR PANED001- IF MY FIRST Excise no. is PANEM001

Thanks in advance.!!

[Rajagopalan Ranganathan]

Sir,

If you want to pass the the duty paid on the excisable goods dealt by you as trader, then you have get yourself registered as dealer. You registration No. will be automatically generated by ACES web site of the department. You need not worry about the registration number since it will be allotted by ACES once you file you application online in ACES web site.

[varun arora]

Sir Thanks a lot for your reply But It means in the name of same Factory Premises I can hold two Excise licence no. first one is as a Mfrer and another is as trader??

It it right sir??

because As I know Assessee is Factory premises and One Factory can have two licences , it seems illogical if i am not wrong.

[Mahir S]

Sir,

As an unregistered dealer, you do not need any registration or change in your existing registration.

However, if you want to issue Cenvatable invoices, you must obtain a separate registration as a dealer. In any case, you have to make sure that your manufactured goods and trading goods do not get mixed up.

Yes, in the name and address of the same Factory Premises, you can hold two Excise licence number, first one as a Manufacturer and another as trader/dealer.

You can apply for dealer registration at the same factory premises address and can get dealer registration thereon; subject to certain conditions.

Though the registration number shall be different from manufacturer but there shall be certain similarities in both the numbers, however you need not to get confuse with such registration numbers allotted to you.

[varun arora]

Thanks a lot Sir.

[Mahir S]

Always Welcome ji..

AI Summary

Dealer registration required to issue cenvatable invoices and enable input tax credit; separate excise registration allotted per premises.
A manufacturer who wishes to enable purchasers to claim input credit must obtain a separate dealer registration to issue cenvatable invoices; unregistered trading does not permit issuance of such invoices. A factory premises may hold separate excise registrations for manufacturing and trading, producing distinct registration numbers, and must maintain segregation between manufactured and traded goods.