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    <description>Conversion from an excise Dealer registration to an excise Manufacturer registration permits the assessee to avail Cenvat credit on inputs, input services and capital goods used in manufacture. The usual procedure is to surrender dealer registration and obtain manufacturer registration, but an assessee may also hold both registrations concurrently to continue dealer activities while claiming manufacturer credit; procedural and ancillary registration implications should be confirmed with the excise office.</description>
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      <description>Conversion from an excise Dealer registration to an excise Manufacturer registration permits the assessee to avail Cenvat credit on inputs, input services and capital goods used in manufacture. The usual procedure is to surrender dealer registration and obtain manufacturer registration, but an assessee may also hold both registrations concurrently to continue dealer activities while claiming manufacturer credit; procedural and ancillary registration implications should be confirmed with the excise office.</description>
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