Manufacturer Name

[Asked by Guest]

I am first stage dealer registered under excise. In the excise gate pass is it necessary to write the manufacturer name from whom i have purchased? Can that be avoided by any means?

[V K]

Dear Mayank

It is mendatory requirement to provide the details of manufacturer / importer on the dealer Invoice as per C. Excise Rules. As the details of Duty Paid will be cross checked by the Manufacturer /Importer ECC /IEC No.

C. Ex has also specify the format of Invoice ( the details which should be on the Invoice)

Regards.. Vikas Kapoor

 

Sir,

     Thanks for your prompt reply. Is manufacturer ECC number and manufacturer address also mandatory to be provided to the purchaser? In such a case a trader will not be able to expect repeated clients?

[V K]

ECC NO with Range Address etc along with supplier complete Address is mandatory . your customer will also can check your purchase prices. But as per Law you have to follow the procedures.

else you can sell the products on commercial invoice ( But Cenvat credit can not be passed on this)

regards.. Vikas Kapoor.

[YAGAY and SUN]

Detailes pertaining to manufacturer are required to be mandatorily mentioned in the invoice raised by First Stage dealer if the customs intends to avail the benefits of CENVAT credit.

AI Summary

Invoice identification requirements: mandatory supplier details on dealer invoices to enable CENVAT credit eligibility and verification.
First-stage dealers must include the manufacturer's or importer's name, complete address and ECC/IEC number with range on invoices under excise rules to permit cross-verification of duty payment. These supplier particulars are mandatory where the recipient seeks to claim CENVAT credit; issuing a commercial invoice that omits these details will prevent the passing on or claiming of CENVAT credit.