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	<title>TaxGuru &#187; meaning of First Stage Dealer</title>
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		<title>Who is a First Stage Dealer?</title>
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		<pubDate>Wed, 18 Nov 2009 01:31:02 +0000</pubDate>
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				<category><![CDATA[Excise Duty]]></category>
		<category><![CDATA[central excise act]]></category>
		<category><![CDATA[central excise rules]]></category>
		<category><![CDATA[cenvat credit rules 2004]]></category>
		<category><![CDATA[deferred payment]]></category>
		<category><![CDATA[First Stage Dealer]]></category>
		<category><![CDATA[Invoice]]></category>
		<category><![CDATA[meaning of First Stage Dealer]]></category>
		<category><![CDATA[purchaser]]></category>
		<category><![CDATA[transit sale]]></category>
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		<description><![CDATA[“first stage dealer” means a dealer, who purchases the goods directly from (i) the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise Rules, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice.]]></description>
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