Cenvat in in-transit sale

This query is : Resolved

CA Neeraj Gupta (Querist)
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31 December 2013 Hi,

Please suggest which should be the supporting document to claim Cenvat under In-Transit Sale (E-1 Sale)?

ABC bought goods from XYZ. XYZ ordered the same from PQR premises and PQR raised excisable invoice as Bill To- XYZ and Ship to ABC?

Can ABC claim Cenvat on PQR invoice even if it is billed to XYZ?
or
Will it be XYZ's dealers invoice to claim the Cenvat?

Thanks & Regards,

CA. Neeraj Gupta

Shyam Lal Naik

Shyam Lal Naik (Expert)
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31 December 2013 Sir,
Cenvat Credit Rules does not require that the invoice should be raised in the name of the person taking the credit.
The twin condition required to be satisfied are : receipt of goods and its usage for manufacture and / or provision of output service.