If a trader transfer his goods from one registered premises to other registered premises, can cenvat credit be claimed on the basis of invoice issued by his second premises if his first premises is SSD in respect of those goods.
For Example, A Pvt Ltd has two premises (P1 and P2). Both the premises are registered as dealer under Central Excise. Suppose A Pvt Ltd purchases the material from B (First Stage Dealer) and receives such material at P1. Later on, A Pvt Ltd transfer such goods to P2. From P2 such goods are sold to C(manufacturer). My question is can C claim cenvat on the basis of invoice issued from P2?? Is P2 a SSD or it is out of excise chain in this case??
24 March 2014
If goods are transfereed from one depot to another , the second depot will still be a depot as the second depot is not purchasing goods from first depot the goods are only being transferred. as per section 2(h) of CEA purchase requires transfer from one person to another for valuation consideration.
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