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

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....t 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 etc. that Registered dealers are not prominently s....

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....GE DEALER "CERTIFICATE" "CERTIFICATE" Certified that the goods covered under Certified that the goods covered under this invoice were received directly this invoice were:- (a) the premises/depot/premises of the consignment agent of the importer M/s…………………………… ………………………………. (b) factory/depot/consignment agent/ authorized premises of the manufactur....