Clarification - Registration

[Nitin Bhisikar]

'first stage dealer' means a dealer, who purchases the goods directly from,- (i) the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise Rule, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice; or (ii) an importer or from the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice; Here my question is how depot would get registered. Whether the registration certificate of manufacturer is required to amend for inclusion of depot or required fresh registration from Excise department having jurisdiction over depot. If seperate registration is necessary then under which category this registration would be allowed whether manufacturer or first stage dealer. And if such depot get resistered as first stage dealer then the person who purchase the goods from such depot would also becomes first stage dealer as per the defination of first stage dealer. please clarify. Cell No. 09370356211, 09028419208 email : [email protected]

AI Summary

Clarification on Central Excise: Depot's Role and Registration Requirements Explained for Manufacturers and First Stage Dealers. A participant inquired about the registration process for a depot under Central Excise rules, questioning whether a manufacturer's registration needs amendment or if a separate registration is required for the depot. They also asked whether a depot should register as a manufacturer or a first stage dealer, and the implications for buyers from such depots. The response clarified that a depot remains a depot of the manufacturer, and the first dealer purchasing from the depot is treated as a first stage dealer. It was advised to select the correct category during central excise registration.