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    <title>First Stage / Second Stage Dealer</title>
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    <description>The note sets out that Cenvat credit is claimable when inputs or capital goods are procured via first or second stage dealers, provided dealers issue invoices showing the duty component on a pro rata basis, maintain records evidencing that supplied goods were from duty paid producer stock, and comply with registration, invoice formalities and electronic quarterly return filing requirements.</description>
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    <pubDate>Sat, 19 Jan 2008 23:16:00 +0530</pubDate>
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      <description>The note sets out that Cenvat credit is claimable when inputs or capital goods are procured via first or second stage dealers, provided dealers issue invoices showing the duty component on a pro rata basis, maintain records evidencing that supplied goods were from duty paid producer stock, and comply with registration, invoice formalities and electronic quarterly return filing requirements.</description>
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      <law>Cenvat Credit</law>
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