Cenvat

This query is : Resolved

Swati Mehra (Querist)
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12 August 2010 A buys excisable goods from B and sells it C. A further directs B to send the goods directly to C. In such cases whether to clain CENVAT credit "C" will require Excise Invoice of "A" or can it claim CENVAT on the basis of Excise Invoice raised by "B" on "A" where "A" is shown as buyer and "C" as consigner

Pankaj K Gupta

Pankaj K Gupta (Expert)
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13 August 2010 Initial assumption is that all 3 are registered With Excise,, B as Manufacturer, and A&C as Manufacturer or Dealer.
C can claim MODVAT on the basis of invoice of B, showing A as buyer and C as consignee with its ECC number
Thanks, Pankaj