https://www.taxtmi.com/caselaws?id=772649 CESTAT Chennai held that a registered dealer is not mandatorily required to obtain separate importer registration for issuing invoices on imported goods for Cenvat credit purposes. The tribunal found that amended Rule 9 of Central Excise Rules, 2002 only requires importers issuing invoices for Cenvat credit to register, but dealers already registered with the Department need not obtain additional registration as importers. Board Circular clarified that First Stage Dealers conducting import business may opt for single registration. Since appellant was duly registered dealer issuing Rule 11 compliant invoices, Cenvat credit availment was valid. Extended limitation period was improperly invoked without establishing suppression or fraud. Appeal allowed. en-us Wed, 11 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772649 CESTAT Chennai held that a registered dealer is not mandatorily required to obtain separate importer registration for issuing invoices on imported goods for Cenvat credit purposes. The tribunal found that amended Rule 9 of Central Excise Rules, 2002 only requires importers issuing invoices for Cenvat credit to register, but dealers already registered with the Department need not obtain additional registration as importers. Board Circular clarified that First Stage Dealers conducting import business may opt for single registration. Since appellant was duly registered dealer issuing Rule 11 compliant invoices, Cenvat credit availment was valid. Extended limitation period was improperly invoked without establishing suppression or fraud. Appeal allowed. Case-Laws Central Excise Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772649