https://www.taxtmi.com/forum/issue?id=108435 An invoice from a depot or consignment premises can qualify for Cenvat credit and a depot/consignment agent is not a first stage dealer but must be registered. Where transaction value conditions are satisfied-delivery at place of removal, unrelated parties, and price as sole consideration-duty may be discharged based on the reseller's sale price; clearing goods from the reseller's premises requires prior Central Excise permission, otherwise the reseller must pay duty without availing Cenvat, leading to additional duty under valuation rules. en-us Fri, 17 Apr 2015 08:12:01 +0530 Thu, 23 Jan 2025 15:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108435 An invoice from a depot or consignment premises can qualify for Cenvat credit and a depot/consignment agent is not a first stage dealer but must be registered. Where transaction value conditions are satisfied-delivery at place of removal, unrelated parties, and price as sole consideration-duty may be discharged based on the reseller's sale price; clearing goods from the reseller's premises requires prior Central Excise permission, otherwise the reseller must pay duty without availing Cenvat, leading to additional duty under valuation rules. Discussion-Forum Central Excise Fri, 17 Apr 2015 08:12:01 +0530 https://www.taxtmi.com/forum/issue?id=108435