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

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..... Dear Sir, A = Is excise dealer ( sells material to B )Purchase material from manufacture - 1 st Stage Dealer B= Is excise dealer (Sells material to C and purchase from A ) 2 nd 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 o .....

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..... n 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 cenvat 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 op .....

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..... inion. - 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.1003 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 .....

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..... 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 Reply = Dear Sir, Cenvat credit is applicable on A's Invoice. - Board Clararification dt. 06.05.2015 on Notification No.08/2015 dt.01.03.2015 - Query Started By: - Fi .....

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..... ne Resources Dated:- 12-5-2015 Central Excise - Got 3 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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