TMI BlogMANUFACTURING REGISTRATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... MANUFACTURING REGISTRATION X X X X Extracts X X X X X X X X Extracts X X X X ..... this conversion should i need to surrender the old dealer reg. and take new or What else?? is there any other legal formality which i have to change like DVAT Reg. Change or any other ?? Please help Reply By KASTURI SETHI: The Reply: Sh.Mukesh Kumar Ji, Registration as a dealer makes you eligible for passing on the credit to the buyer. Buyer may be manufacturer or not. A person/an assessee re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered with the department as a manufacturer of excisable goods avails the credit and utilizes the same for payment of Central Excise duty on final product. Both registrations have separate purposes. How and what are you losing as a registered dealer ? Are you a manufacturer or want to be a manufacturer for avoiding the so-called loss as per your version ? Reply By Rajagopalan Ranganathan: The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply: Sir, You have made very apt comment. Reply By KASTURI SETHI: The Reply: Sh.Rajagopalan Ranganathan Ji, Thanks a lot, Sir. If any reply is liked and appreciated by experienced and learned person, it really boosts my moral. Reply By Mahir S: The Reply: Mukesh Kumar ji, Your ideas and views of converting from excise Dealer to excise Manufacturer for the purpose of availment of cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit that you are losing as dealer, is perfectly Legal and Correct. Yes you are eligible for such conversion. First of all, you have to surrender your excise dealer registration and thereafter you have to apply for excise registration as Manufacturer of goods, after which you can avail cenvat credit on all the inputs, input services and capital goods used in the manufacture of finished goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, there is also one way to the issue - You can carry on as excise dealer and simultaneously apply for excise registration for manufacture of goods and become a Manufacturer.
In other words, you can be both Dealer and Manufacturer and can hold both the Registrations.
You may seek further guidance from the Excise Division/Range office in the matter. X X X X Extracts X X X X X X X X Extracts X X X X
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