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    <title>Passing of Cenvat credit</title>
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    <description>Cenvat credit originates with the original source-manufacturer for domestic goods and importer for imports-and may be passed downstream; the scheme permits the original source to pass credit and allows two successive dealers (first and second stage dealers) after the original source to transmit that credit in the distribution chain.</description>
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      <title>Passing of Cenvat credit</title>
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      <description>Cenvat credit originates with the original source-manufacturer for domestic goods and importer for imports-and may be passed downstream; the scheme permits the original source to pass credit and allows two successive dealers (first and second stage dealers) after the original source to transmit that credit in the distribution chain.</description>
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      <law>Central Excise</law>
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