First Stage / Second stage dealer - Once the goods are not recorded in the records maintained by the...

First Stage / Second stage dealer - Once the goods are not recorded in the records maintained by the first stage dealer, he cannot be held liable for passing on unwanted cenvat credit to the buyers. A first stage dealer is required to enter only cenvatable items in his records and cannot be compelled to record the goods, in which he may be trading - AT .....

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