https://www.taxtmi.com/circulars?id=498 Maintenance of records by first stage and second stage dealers is required for entitlement to input credit under the Cenvat Credit Rules; dealers must keep records showing supplies from duty-paid stock and pro rata duty indicated on invoices. There is no statutory provision for pre-authentication of invoices issued by second stage dealers or dealers of imported goods by Central Excise officers, and such pre-authentication should not be insisted upon. en-us Tue, 14 Jan 2003 00:00:00 +0530 Tue, 23 Sep 2008 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=498 Maintenance of records by first stage and second stage dealers is required for entitlement to input credit under the Cenvat Credit Rules; dealers must keep records showing supplies from duty-paid stock and pro rata duty indicated on invoices. There is no statutory provision for pre-authentication of invoices issued by second stage dealers or dealers of imported goods by Central Excise officers, and such pre-authentication should not be insisted upon. Circulars Central Excise Tue, 14 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=498