central excise

HARVINDER SINGH (Querist) 11 May 2008 This query is : Resolved
My query is that whether CENVAT credit can be trarsfered by the three stage registered dealer or by the susequent registered dealer.. if yes or no give valuable reason please

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Rajesh Kumar (Expert) 14 May 2008
No. Cenvat credit can be transferred only by first stage or second stage dealer. The dealer who buys from a manufacturer is a first stage dealer, and the person who buys from a first stage dealer is a second stage dealer.

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