https://www.taxtmi.com/forum/issue?id=545 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. en-us Wed, 26 Sep 2007 13:27:55 +0530 Thu, 23 Jan 2025 15:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=545 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. Discussion-Forum Central Excise Wed, 26 Sep 2007 13:27:55 +0530 https://www.taxtmi.com/forum/issue?id=545