First stage dealer

[PRANAB PANDA]

Will the depot or warehouse of the manufacturer will be treated as first stage dealer under Central Excise Act,1944?

[MUKUND THAKKAR]

yes

depot or ware house of the manufacturer treated as first stage dealer.for passing excise duty to buyer.

[KASTURI SETHI]

Sh.Panda Ji,

I concur with the views of Sh.Mukund Thakkar, Sir. I intend to add that depot is also called an extended arm of the factory.

AI Summary

First stage dealer status: depot or warehouse of manufacturer qualifies as first stage dealer passing excise duty to buyer. A manufacturer's depot or warehouse is treated as a First Stage Dealer for the purpose of passing excise duty to the buyer, with the depot regarded as an extended arm of the factory and functioning in the same fiscal capacity as the manufacturer for excise transmission to downstream purchasers.