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.!!

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.