First stage dealer, Central Excise

[PRANAB PANDA]

Will the depot or warehouse of the manufacturer will be treated as first stage dealer under Central Excise Act,1944?

Posts / Replies

[MUKUND THAKKAR]

yes

depot or ware house of the manufacturer treated as first stage dealer.for passing excise duty to buyer.

[KASTURI SETHI]

Sh.Panda Ji,

I concur with the views of Sh.Mukund Thakkar, Sir. I intend to add that depot is also called an extended arm of the factory.