removal of products to un-registered dealers

[felix ka]

Hai experts,

What are the precautions to be taken when a manufacturer of goods covered under the MRP valuation scheme intends to sell his products to un-registered dealers? what should be the nature of invoicing? can he raise a 'commercial invoice' only without indicating the excise duty paid? (neither the dealers nor the customers want to take CENVAT Credit.

AI Summary

Manufacturers Must Invoice and Pay Excise Duty for Sales to Unregistered Dealers Under Rule 11 of Central Excise Rules A manufacturer inquires about selling products under the MRP valuation scheme to unregistered dealers, questioning the invoicing process and whether excise duty should be indicated. A respondent clarifies that under Rule 11 of the Central Excise Rules 2011, goods cannot be removed without a proper invoice, regardless of the buyer's registration status or desire for CENVAT credit. Another respondent adds that appropriate excise duty must be paid on goods removed for home consumption, and even a commercial invoice should include all elements of an excise invoice as per Rule 11 of the Central Excise Rules 2002.