Cenvat credit

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

10 August 2013 what if the manufacturer charges excise from dealer who is not registered under Central Excise, and the Dealer in turn sold goods to Customer inclusive of Excise.Can the Customer claim cenvat Credit of Excise duty.

CA Suresh Jain

CA Suresh Jain (Expert)
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10 August 2013 To claim CEVAT there has to be a CENVAT invoice. The first supplier can be asked to consign goods directly to factory of your client showing the name of your client as consignee. This will be sufficient to take CENVAT credit

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Querist : Anonymous

Querist : Anonymous (Querist)

12 August 2013 Thank You Sir,

But In our case the assessee is Taxi operator he is registered under Rent A Cab services,He has purchased Motor Car from dealers those are not registered under Central Excise.
Hence the dealer has not issued Cenvat Invoice to the assessee. What we can do To take Cenvat Credit in this case.

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CA Suresh Jain

CA Suresh Jain (Expert)
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12 August 2013 For taxies normally motor vehicles are billed directly by the manufacturer to the buyers. Please ask your dealer to arrange. In my opinion otherwise you shall not be able to take credit.