Invoices by first stage or second stage dealers--- Marking of

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..... , which provides that the burden of proof regarding the admissibility of the Cenvat Credit lies upon the manufacturer or provider of out put service taking such Credit. Rule 9 (1)(a)(iv) of the said Rules specifies invoice issued by a First stage dealer of a second stage dealer as a valid document for taking Cenvat Credit. 2. It has been noticed at the time of audit etc. that Registered dealers .....

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..... STAGE DEALER SECOND STAGE DEALER "CERTIFICATE" "CERTIFICATE" Certified that the goods covered under Certified that the goods covered under this invoice were received directly this invoice were:- (a) the premises/depot/premises of the consignment agent of the importer .....

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