https://www.taxtmi.com/forum/issue?id=2999 A trader who is a Dealer not Manufacturer cannot use manufacturer benefits; recommended operative approaches are: (1) deliver imported coils to the job worker under the prescribed challan so the job worker can opt to pay excise at job completion and claim Cenvat Credit, allowing return of finished goods without separate VAT/CST; (2) import directly in the job worker's name so the job worker can take Bill of Entry credit (requires IEC and payment of customs duty); or (3) import in the trader's name and pass input value via a First Stage Dealer invoice reflecting transfer of possession. en-us Tue, 10 May 2011 08:20:55 +0530 Thu, 23 Jan 2025 15:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2999 A trader who is a Dealer not Manufacturer cannot use manufacturer benefits; recommended operative approaches are: (1) deliver imported coils to the job worker under the prescribed challan so the job worker can opt to pay excise at job completion and claim Cenvat Credit, allowing return of finished goods without separate VAT/CST; (2) import directly in the job worker's name so the job worker can take Bill of Entry credit (requires IEC and payment of customs duty); or (3) import in the trader's name and pass input value via a First Stage Dealer invoice reflecting transfer of possession. Discussion-Forum Central Excise Tue, 10 May 2011 08:20:55 +0530 https://www.taxtmi.com/forum/issue?id=2999