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