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    <title>my queries related to central excise cenvat 2004</title>
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    <description>The amendment adding registered importer to rule 9(8) requires, according to one advisory view, that importers register with the Central Excise Department, file quarterly returns, and maintain CENVAT credit accounts recording CVD and SAD on imports and passing of such credit; alternative advice holds that existing registration as a first stage dealer may suffice and that duplicate registrations for one business place are not customary, creating a compliance ambiguity affecting the ability to pass on CENVAT credit.</description>
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      <description>The amendment adding registered importer to rule 9(8) requires, according to one advisory view, that importers register with the Central Excise Department, file quarterly returns, and maintain CENVAT credit accounts recording CVD and SAD on imports and passing of such credit; alternative advice holds that existing registration as a first stage dealer may suffice and that duplicate registrations for one business place are not customary, creating a compliance ambiguity affecting the ability to pass on CENVAT credit.</description>
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