Clarification on excise transaction

[Asked by Guest]

Hi, I need clarification regarding excise invoice titling. 1)If i am purchasing from a Agent of manufacturer and selling to a dealer 2)If i am acting as a Agent of manufacturer and raise invoices to a dealer. Thanks in advance Subramanya

AI Summary

Excise agent concept invalid: register as dealer and issue a dealer invoice; manufacturer may invoice the buyer.
Excise law does not recognise an "agent of manufacturer" for invoicing; intermediaries must obtain Dealer Registration and, when operating as a dealer, issue a First Stage Dealer Invoice to buyers, or else the manufacturer must issue the tax invoice directly. Intermediaries may supply a commercial invoice only where Cenvat credit has not been passed; labels like "Sale by consignment Agent" do not replace registration or proper excise invoicing obligations.