07 December 2009
My client is a registered dealer in excisable commodities and is importing goods into India. Customs duty is being paid which includes CENVAT portion as well. The benefit of CENVAT is passed on to the customers. Goods are imported at Mumbai port (Bill of entry contains, Delhi godown address) and goods are transported therefrom. The dealer is having customer base located throughout India. Can the dealer directly transport goods from Mumbai to customer at Jaipur, without physical movement of the goods into Delhi godown and still pass on the CENVAT benefits to the customer