Cenvat credit

This query is : Resolved

revathy (Querist)
Follow

10 August 2011 Mr.A is a trader in cardboard boxes. He buys from manufacturer Mr.B and sells it to buyer Mr.C
There is no delivery at Mr.A's place. The transporter delivers the boxes from the manufacturer's place directly to the supplier's place.

Mr.B issues excise invoice to Mr.A
Can Mr.C claim the cenvat credit on excise paid by Mr.B if in the invoice issued by B to A it is stated that delivery is at Mr.C's place?

U S Sharma

U S Sharma (Expert)
Follow

10 August 2011 No

for cenvat credit, A has to get registered under excise as dealer, and issue cenvatable dealer's invoice to C on the strength of invoice received by A.

Message likes : 1 times