https://www.taxtmi.com/forum/issue?id=109443 The amended rule requires an importer who issues invoices on which CENVAT credit can be taken to be registered, and because the definition of first stage dealer includes purchases from importers, an entity already registered as a first stage dealer need not separately register as an importer; nonetheless an administrative view advises obtaining a distinct Excise Importer registration to align with electronic systems and to mitigate procedural queries that departmental audits may raise. en-us Tue, 24 Nov 2015 12:51:24 +0530 Thu, 23 Jan 2025 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109443 The amended rule requires an importer who issues invoices on which CENVAT credit can be taken to be registered, and because the definition of first stage dealer includes purchases from importers, an entity already registered as a first stage dealer need not separately register as an importer; nonetheless an administrative view advises obtaining a distinct Excise Importer registration to align with electronic systems and to mitigate procedural queries that departmental audits may raise. Discussion-Forum Central Excise Tue, 24 Nov 2015 12:51:24 +0530 https://www.taxtmi.com/forum/issue?id=109443