TaxTMI 
TaxTMI 
Dealer Registration is for FSD or SSD?
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....ealer Registration is for FSD or SSD?<br> Query (Issue) Started By: - Chandan Garg Dated:- 4-10-2016 Last Reply Date:- 13-10-2016 Central Excise<br>Got 5 Replies<br>Central Excise<br>We are registered as a dealer under central excise. RO told us that we can not import, purchase from manufacturer and purchase from FSD on same registration number. According to him any dealer can be an importer and F....
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....SD and cannot be importer and SSD in respect of different goods. Please advise. Reply By Ganeshan Kalyani: The Reply: In the central excise manual the following provision is given Registration of manufacturer as a dealer: Manufacturers who intends to carry out trading activity along with the manufacturing activity should obtain registration as dealer separately. Reply By Rajagopalan Ranganath....
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....an: The Reply: Sir, Rule 9 (1) of Central Excise rules, 2002 stipulates that "every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods or an importer who issues an invoice on which CENVAT Credit can be taken, shall get registered. It does not say such importer will be treated as First Stage Dealer, Therefore an impor....
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....ter is an importer for the purpose of this rule. Similarly there is no prohibition under the rules a first stage dealer cannot import materials and clear them under cenvatable invoice. Rule 2 (ij) of Cenvat Credit Rules, 2004 defines 'First stage dealer' as "a dealer, who purchases the goods directly from,- (i) the manufacturer under the cover of an invoice issued in terms of the pr....
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....ovisions of Central Excise Rules, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice; or (ii) an importer or from the depot of an importer or from the premises of the consignment agent of the importer, under c....
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....over of an invoice. Rule 2 (s) of the same rules defines "second stage dealer" means a dealer who purchases the goods from a first stage dealer. In view of the definition of second stage dealer he can only procure goods from first stage dealer and he cannot independently import goods and sell then under cenvatable invoice. However the matter is arguable since it is a question of interpr....
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....etation. If a second stage dealer imports material and sell it under cenvatable invoice what is loss of revenue to the Government?. When SSD imports materials on his own account he will become an importer and he is eligible to issue a cenvatable invoice once he is registered as importer under rule 9 of Central Excise Rules, 2002. Reply By Ganeshan Kalyani: The Reply: In view of above provision a....
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.... conclusion need to be arrived at. Reply By YAGAY AND SUN: The Reply: In our view you would have to seek separate Registration Certificates for separate activities which are being conducted by you. Reply By Mahir S: The Reply: It is advisable to have separate registration for FSD and SSD , as it will also fecilitate smooth passing of cenvat credit to manufacturers and utilization of the same ....
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....at their end without any litigation.<br> Discussion Forum - Knowledge Sharing ....