Following is the issue
M/s A is a Mfg Company having Excise Reg. It has ordered goods from M/s B which is not having Excise Reg. M/s B purchases Goods from M/s C which is having Excise Regi.
Invoice issued by M/s C contains - Bill to - M/s B, Shipt to - M/s A
Thus the goods have moved from M/s C to M/s A - both having Excise Reg.
M/s B has not issued any invoice to M/s A.
Now M/s A wants to claim Cenvat on the basis of the reference of shipment directly to it and it would show as purchase from M/s C
I have doubts about the validity of such transactions as per Excise Provisions and / or Rules and i am of the opinion that M/s B must issue invoice to M/s A and M/s A can not take Cenvat as M/s B does not have Excise Reg.
Kindly advise and please quote relevant provisions and / or rules.
Thanks in Advance
Dear R D Ji,
You are right. for detail discussion detail. You can write me email. my email id is sachinagarwalcallb@gmail.com.
Thanks
Sachin Agarwal CA LLB
Contact No. +91 9910822027
Email id sachinagarwalcallb@gmail.com
As per rule 9 of CCR,2004 invoice issued by manufacturer/ dealer/agent/ consingment agent or on behalf of the manufacturer can pass the cenvat or avail the cenvat.
According to in your case C who is reg. in excise and A is also reg in excise but is not a reg dealer then if C directly raised bill in the name of A and B just doing work just like a agent/ broker then A can take Cenvat o/w not.