20 April 2013
If goods are directly consigned to us by 'B' but are billed by some other party 'C' to 'B', putting us as consignee (ie E1 sale) and 'B' bills the same to us, can we take the cenvat credit of Spl CVD and CVD of 'C' who is an importer even if the consigner 'B' is not a first stage dealer and we are exporting the goods ?
22 April 2013
The invoice which provides you as consignee whether it is an invoice issued under CE. If so credit is available otherwise you may need the intermediary to get registered under CE and issue a 1st stage dealer invoice.