A,an importer regd. under Central Excise imports certain goods and pays CVD and SAD. A sells goods to B, an unregd. dealer, who in turn sells goods to C, Manufacturer, regd. under Central Excise.
The query is whether C can avail CenVat benefit of CVD and SAD and if so, how.
31 August 2015
B will buy the goods from A and as an consignee will mention in the name of C. The C can take the cenvat credit on the basis of invoice issued by A.
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