Invoices by first stage or second stage dealers--- Marking of

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....the Cenvat Credit Rules, 2004, which provides that the burden of proof regarding the admissibility of the Cenvat Credit lies upon the manufacturer or provider of out put service taking such Credit. Rule 9 (1)(a)(iv) of the said Rules specifies invoice issued by a First stage dealer of a second stage dealer as a valid document for taking Cenvat Credit. 2. It has been noticed at the time of audit....

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....ate in the following format. FIRST STAGE DEALER                                                      SECOND STAGE DEALER "CERTIFI....

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....anufacturer. M/s…………………………… ………………………………..         for (name of the dealer) (c) Received from M/s………… ………………………………… Who are the first stage dealer of: M/s……………………………… …………………………………..     &....