Passing on cenvat credit in case of dealer to end customer, Central Excise

[SANDESH SHINDE]

Passing on cenvat credit in case of dealer to end customer
Dear Sir, In case of dealer , Can we bill the material in the name of our applicator (as buyer) with Ship to Party as end customer so that excise benefit can be made available to the end customer.Please give any references regarding this, if yes please under which rule and please explain, thanks and regards.

Posts / Replies

[Madhukar N Hiregange]

Yes this is a common practice done for years. CCR allows this type of transactions as ownership of the goods is not important- ONLY receipt and usage are important. The receiver can avail the credit.

[LILUWENDRA CHATURVEDI]

Dear Sandesh ,

i agree with Mr. Hiregange's opinion. End user/ consignee of goods will avail Cenvat benefit. In does not matter if buyer is a Dealer. Chaturvedi