Duty paid goods sold from rented godown

[SHIVKUMAR SHARMA]

Dear Experts

One of my Friend manufacturing dutiable goods & registered with central excise deptt.He has taken a Godown on rent in the same city in Gujarat & he cleared the goods to his rented Godown after payment of Excise duty.he want to do the business from same name.(Factory /Rented Godown).He cleared the goods from the factory to Godown in bulk quantity & sale the goods from Godown in small qty. to Different customers in city.Please give your opinion on the following issue.

1. He can take the Central excise registration for same name of manufacturer & First Stage dealer.

2.There is any other way for him to do business without getting any central excise registration for First stage dealer.

Thanks in Advance.

AI Summary

Manufacturer Selling Dutiable Goods Must Register as 'First Stage Dealer' for Cenvatable Invoices; Maintain Books at Depot A manufacturer registered with the central excise department in Gujarat is selling dutiable goods from a rented godown after paying excise duty. He inquires whether he needs to register as a 'first stage dealer' to continue business under the same name and sell goods in smaller quantities from the godown. An expert advises that registration as a 'first stage dealer' is necessary only if he intends to issue cenvatable invoices to pass on cenvat duty. Otherwise, he can sell goods using commercial invoices without additional registration. Another expert mentions the need to maintain books at the depot.