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    <title>Cenvat credit on E1 purchase</title>
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    <description>CENVAT credit on purchases through an E1 interstate sale is available only if excise duty has been paid and the claim is supported by the original invoice evidencing duty payment; where a local agent intermediates, that agent must be registered as a First Stage Dealer or Second Stage Dealer and must issue invoices in compliance with the relevant invoice provision so the buyer holds a valid invoice for claiming credit.</description>
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      <title>Cenvat credit on E1 purchase</title>
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      <description>CENVAT credit on purchases through an E1 interstate sale is available only if excise duty has been paid and the claim is supported by the original invoice evidencing duty payment; where a local agent intermediates, that agent must be registered as a First Stage Dealer or Second Stage Dealer and must issue invoices in compliance with the relevant invoice provision so the buyer holds a valid invoice for claiming credit.</description>
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