Transit Sale - Amendment to Rule 11(2) of the C.Ex.Rules, 2002 - Effect on unregistered dealer - Recent Development on issue

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....ransit Sale - Amendment to Rule 11(2) of the C.Ex.Rules, 2002 - Effect on unregistered dealer - Recent Development on issue<br>By: - Mukund Nyalkalkar<br>Cenvat Credit <br>Dated:- 6-5-2015<br><br>On the above said subject, I had given my Article on 27.4.2015. [2] Now, recently, I have came across the fact that All India Non-Ferrous Metal Industries Association had approached the Jt.Commissioner, ....

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....Office of the Principal Chief Commissioner of C.Ex., Mumbai Zone-I for seeking clarification as to whether "in case of direct/transit sale by a trader from the manufacturer to the end user, a trader is required to be registered as a dealer" and the said Jt.Commissioner vide letter bearing F.No.IV/16-Tech-15/CCO/MCX-I/2012, dt.21.4.2015 (with the approval of Chief Commissioner, C.Ex., Mumbai Zone-I....

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....) clarified that, - 1. The CENVAT credit will be available on registered dealers invoice, hence registration of dealer with C.Ex.is must from 1.3.2015; 2. Requirement of godown has not been done away, and it is necessary, if the Registered Dealer wants to store the goods; 3. Any amendment in the format of Dealer's invoice can be done only by the CBEC; 4. There is no provision for availing CENV....

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....AT credit on the strength of Manufacturer's invoice when the goods are sold through a non-registered dealer; [3] Now, as rightly pointed out by Shri.Rakesh Chitkara Sir, in his comment to my earlier Article dt. 27.4.2015 on the above said subject, the CBEC must intervene and comes out with a clarification(as it did in 1996) to set rest this major controversy as early as possible. Reply By CA Ak....

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....ash Phophalia as = With due respect to one and all attached with this issue, do you really think that such clarifications are above law. When the legal provisions are clearly harmonized and interpreted why should we wait for circulars of department. Humble regards!!!! Dated: 6-5-2015 Reply By S S KONAR as = Each and every legal provision and/or its amendment/modifications are based on certain....

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.... logic/understing behind that. Interpretation is only possible if we have that logic behind the legal provision. Unless and until we get that there will be endless interpretations. So, department should clarify the intention of this modification and not mare provision to create more litigation. S S Konar - ACMA GM-Commercial Megatherm Group Dated: 7-5-2015<br> Scholarly articles for knowledge....

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