AVAILMENT OF CENVAT CREDIT

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..... We are manufacture of pharmaceutical machinery registered under Excise Act. we have place order to our supplier who is not registered under Excise Act. In same order supplier want to procure some excisable goods from dealer wherein our suppliers role comes second stage dealer whether we can avail this credit or not. for details I will give you following examples A == Manufacture of Mat .....

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..... erial (Raw Materials) B== Dealer ( who is procure materials from A and issued of Invoice under Rule 11 of C.E. Rule) showing Buyer is C and consignee is D C== Supplier (To whom we have issued purchase order for material and not registered under Excise Act.) D== Ourselves (Mfg. of Final Products and want to take cenvat credit of Raw material) Pl. Advice - Reply By NEERAJ KUMAR, RANC .....

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..... HI - The Reply = In my view if the dealer "B" is registered under central excise as dealer and he issues central excise invoice mentioning your name as consignee, there should be no problem in availing cenvat credit by you. Please refer to CBEC Circular No. 96/7/95-CX dated 13.2.95. Also refer to case of CCE Vs Balaji Iron (2008 (1) TMI 796 - CESTAT, BANGALORE) = (2009) 236 ELT 595 (CESTAT) .....

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..... . Here "C" can issue a commercial invoice to You that is "D". - Reply By r.rajkumar kumar - The Reply = YES SINCE A PAD EXCISE DUTY AND B PASSED ON TO C AND C PASSEDON TO D WHO IS REGISRTRED IN EXCISE AND THE INPUT IS NOT AVAILED BY ANYBODY D CAN TAKE IT AS INPUT EVEN THOUGH C IS NOT REGISTRED. TKW - AVAILMENT OF CENVAT CREDIT - Query Started By: - SURYAKANT MITHBAVKAR Dated:- 1-11-2011 .....

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..... Central Excise - Got 2 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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