Cenvat credit

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Brijesh Bansal (Querist)
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13 October 2012 whether cenvat credit can be availed by C on the Excise invoice of manufacturer A, where, invoice of the Manufacturer(A) shows the supplier(B) as buyer & C as consignee?

The supplier has given only Tax invoice & not Excise invoice. Tax Invoice shows the amount of excise duty equal to as shown in manufacturer's invoice.

U S Sharma

U S Sharma (Expert)
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14 October 2012 wrong procedure,
mere being consignee does not confirm that goods are purchased by C, and when goods are not purchased by C , how can he be eligible for cenvat credit,

correct procedure is to issue cenvatable dealer invoice by B to C under the excise on the basis of invoice of A issued to B.