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Board Clararification dt. 06.05.2015 on Notification No.08/2015 dt.01.03.2015

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..... Board Clararification dt. 06.05.2015 on Notification No.08/2015 dt.01.03.2015
Query (Issue) Started By: - Fine Resources Dated:- 12-5-2015 Last Reply Date:- 13-5-2015 Central Excise
Got 3 Replies
Central Excise
Dear Sir, A = Is excise dealer ( sells material to B )Purchase material from manufacture - 1st Stage Dealer B= Is excise dealer (Sells material to C and purchase from A ) 2nd .....

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..... Stage Dealer C= Manufacture (Consumer-End user) purchase from B Can (B) instruct directly to A for sending goods to C by mentioning on Excise Invoice Buyer B and Consignee C. C will get cenvat credit on A's sale bill and B will issue commercial invoice. As per Board clarification on Notification No. 8/2015 dt. 01.03.2015 our understanding is that only on manufacture or importer's invoice cenv .....

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..... at credit available. So in this case A is only Excise Dealer not manufacture or importer. Is it possible to C to get cenvat credit on the basis of A's excise invoice? Kindly give your opinion. Reply By PAWAN KUMAR: The Reply: Dear Sir, Yes, Cenvat credit is admissible on registered dealer's A's excise invoice. The same has also clarified by the CBEC vide issuing the circular no.1 .....

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..... 003 dated 05.05.2015. Reply By Fine Resources: The Reply: Dear Sir, Thanks for prompt reply. In our case 'A' is not a manufacturer. He is dealer and registered under Central Excise. He purchase material from Manufacturer. So there are 4 persons in the chain of sales/purchase. Considering this additional information your reply will be same. Please guide us. Reply By PAWAN KUMAR: The .....

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..... Reply: Dear Sir, Cenvat credit is applicable on A's Invoice.
Discussion Forum - Knowledge Sharing .....

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