text: who are the importer,first stage & second stage dealer.?   please refer to cenvat credit rules on the link below  http://www.allindiantaxes.com/cenvatrules2.php (ij) “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; or    (ii)                an importer or from the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice;   (s)  “second stage dealer” means a dealer who purchases the goods from a first stage dealer;