(7)The provisions of this rule shall apply mutatis mutandis to goods supplied by [an importer who issues an invoice on which CENVAT credit can be taken, or] [Inserted by Notification No. G.S.R. 153(E), dated 1.3.2015 (w.e.f. 1.3.2002)] a first stage dealer or a second stage dealer :[***] [Omitted by Notification No. G.S.R. 807 (E) dated 31.12.2013 (w.e.f. 1.3.2014)]Provided that in case of the second stage dealer receiving imported goods under an invoice bearing an indication that the credit of additional duty of customs levied on the said goods under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall not be admissible, the said dealer shall on the resale of such imported goods, indicate on the invoice issued by him that no credit of the additional duty levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible.]Explanation. - For the purposes of this rule, "first stage dealer" and "second stage dealer" shall have the meanings assigned to them in CENVAT Credit Rules, 2004.
