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TMI Blogmy queries related to central excise cenvat 2004X X X X Extracts X X X X X X X X Extracts X X X X ..... my queries related to central excise cenvat 2004 X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 sub section 8 of cenvat credit rule 2004 My Queries that We should require two registration under central excise one for first stage dealer and second for importer ??? But now our consultant tell us for mandatory registration under excise as a importer and submit the return as per notification Notification No. 09/2014 - Central Excise in which mentioned the word 1. (1) These rules may be cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led the CENVAT Credit (Fourth Amendment) Rules, 2014. (2) They shall come into force from the 1st day of April, 2014. 2. In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (8), - (a) after the words "second stage dealer" , the words "or a registered importer" shall be inserted; (b) in the proviso, after the words "second stage dealer" , the words "or registered importer" shall be ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erted. So now my queries is that we require the two registration under excise as a first stage dealer and for importer also and submit the return ??? Pl resolve the queries if possible Regards Vinit Goyal Reply By Naveed S: The Reply: Yes sir, the advice provided by your consultant that you are required to take two registration as importer for import of goods and also as first stage deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er for procuring local goods. With effect from 01.04.2014, an importer has to register himself with Central Excise Department as first stage dealer, file quarterly return and also has to maintain credit account regarding CVD and SAD paid on the imported goods and details regarding passing of such credit to his customer. Reply By Rajagopalan Ranganathan: The Reply: Sir, In my opinion since you ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have already registered as 'first stage dealer' under Central Excise Act, 1944 you need not take another registration as importer. Reply By Pradeep Khatri: The Reply: Dear Vinit, Please check the Notification 08-11/C.E./2014 all dated 28-02-2014 w.e.f. 01-04-2014 in this regard. Get yourself registred as importer otherwise you won't be able to pass on the CENVAT credit. 11/2014-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NT dt. 28-02-2014 [Eng.] [Hindi] Seeks to substitute Quarterly return prescribed vide Notification No. 73/2003-Central Excise(N.T.) dt 15.9.2003 by an amended Quarterly Return Form 10/2014-CENT dt. 28-02-2014 [Eng.] [Hindi] Seeks to amend Form A-1 (Application for Central Excise Registration) 09/2014-CENT dt. 28-02-2014 [Eng.] [Hindi] CENVAT Credit ( Fourth Amendment ) Rules, 2014 08/2014-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NT dt. 28-02-2014 [Eng.] [Hindi] Central Excise ( Amendment ) Rules, 2014 Regards, Neelam Taneja - Executive Consultant YAGAY and SUN (Management, Business and Indirect Tax Consultants) Reply By MUKUND THAKKAR: The Reply: Dear Vinit Goyal, if you are register as first stage dealer need not require separate registration for Import activity, Dept never giving two registration for one busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s place if dept. is issuing any body which has totally wrong. X X X X Extracts X X X X X X X X Extracts X X X X
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