Goods sent to unregistered buyer, Central Excise

[Paawan]

When Buyer and consignee are not same and buyer is not registered with central excise, What is to be done to divert the goods to another consignee when the goods removed on payment of duty.Which rule is applicable.

Posts / Replies

[Surender Gupta]

If your question is relating to make the consignee eligible to avail cenvat credit, then the supplier manufacturer should print the names of buyer and consignor in relevant columns on Invoice. But, if your question is relating to availment of cenvat credit by the buyer than the situation is different and to be seen from the detailed facts and circumstances.