https://www.taxtmi.com/forum/issue?id=108580 A Manufacturer's Depot is an extended arm of the manufacturing unit treated as part of the factory's distribution network, enabling the passage of CENVAT credit on removals to customers; by contrast, a Dealer is an independent seller who purchases and resells goods and passes on CENVAT credit through ordinary commercial transactions. The nearest point of sale principle applies to depot sales but not to dealers. en-us Mon, 11 May 2015 15:02:12 +0530 Thu, 23 Jan 2025 15:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108580 A Manufacturer's Depot is an extended arm of the manufacturing unit treated as part of the factory's distribution network, enabling the passage of CENVAT credit on removals to customers; by contrast, a Dealer is an independent seller who purchases and resells goods and passes on CENVAT credit through ordinary commercial transactions. The nearest point of sale principle applies to depot sales but not to dealers. Discussion-Forum Central Excise Mon, 11 May 2015 15:02:12 +0530 https://www.taxtmi.com/forum/issue?id=108580