Time limit of 6 months applicable to Dealers to pass on the credit

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....ime limit of 6 months applicable to Dealers to pass on the credit<br> Query (Issue) Started By: - SANDESH SHINDE Dated:- 22-9-2014 Last Reply Date:- 23-9-2014 Central Excise<br>Got 2 Replies<br>Centra....

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....l Excise<br>Dear Sir, As per notification no 21/2014 whether the time limit of 6 months is applicable for traded goods, to pass on the cenvat credit. Because Since the time limit is mentioned for onl....

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....y Inputs and inputs services as per notification,Please clarify and please give any references regarding this, Thanks and regards. Reply By Madhukar N Hiregange: The Reply: The dealers do not avail....

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.... the credit and ONLY pass on the credit, therefore the restriction doe s not apply to them. The invoice issued by them - credit by receiver to be taken within 6 months of the date. Reply By Naveed S....

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....: The Reply: The words used in the said notification are :- "Provided also that the manufacturer or the provider of output service shall not take CENVAT credit after six months of the date of issue....

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.... of any of the documents specified in sub- rule (1) of rule 9."; Hence, the condition is applicable only to manufacturer and to the provider of output service and in no way related to Dealer.<br> Dis....

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