Upgrad LLM

excise duty

Dear Sir,


We are purchasing material in Maharashtra from Vendor in maharashtra who is registered under excise. We are not registered under excise but our Customer in Gujrat is registered under excise & he wants Modvat.

My query is

1]If our vendor raises MVAT invoice on us & show buyer as we & consignee as our customer in his invoice. &

2]If we raise our invoice with 2% CST on our customer?

Will our customer be able to avail modvat?

Please advice.


Lawyer in Hyderabad.wats app no.9989324294

Bombay I Commissionerate in its Trade Notice No.57/87 dated 10 August 1987 clarified that Modvat credit can be availed on endorsed bill of entry if the goods are bought by the actual user from the importer on "high sea sales basis". However, where the goods are not purchased on "high sea sales basis", a subsidiary certificate is required to be obtained against such bill of entry for availing Modvat credit.


Excise & Service Tax Consultant

If whole consignment is despatched to buyer  from manufacturer, cenvat will be permissible, if name of the final buyer s shown as consignee, (Invoice will be in name of dealer). The consignee can avail cenvat on the basis of duplicate copy of manufacturer issued under rule 11 of central excise rules 2002. In such cases, the goods need not be brought to the premises of registered person(dealer).  




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