Cenvat Credit in First Stage Dealer

[Raja krishnan]

Dear Sir,

One Central Excise Registered First stage dealer, Purchased Central excise goods from the Manufacturer & collected the Cenvat Credit, in this status, as on date how to pass on their Cenvat Credit which are collected from the Manufacturer to Second Stage Dealer through them sales invoice ..Please clarify the method of sales with good example.

AI Summary

Guidance on Passing Cenvat Credit: Include in Selling Price or List Separately per RG 23 D Register Rules. A first-stage dealer inquires about passing on Cenvat Credit collected from a manufacturer to a second-stage dealer through a sales invoice. One response suggests including the Cenvat amount in the selling price and attaching the manufacturer's invoice to enable the customer to claim credit. Another response advises listing the Cenvat Credit separately on the invoice, ensuring it does not exceed the credit recorded in the RG 23 D Register.