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Amendment in Rule 11 of CER

Central Excise - Started By: - JAMES PG - Dated:- 25-3-2015 Last Replied Date:- 19-4-2015 - Rule 11 of CER is amended vide Not 8/2015 so as to facilitate a registered dealer to issue Cenvatable Invoice without receipt of goods at his registered premises. As per the amended provisions, manufacturer may issue an Invoice showing consignee as the ultimate recipient the Dealer as the buyer. Credit is allowed on the basis of Dealer Invoice issued and not based on the manufacturer s Invoice. But manufa .....

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Ranganathan - The Reply = Sir, In view of the amendment made to Rule 11 of Central Excise Rules, 2002 the circular dated 13.2.1995 will have no effect because it is held CESTAT/High Courts that circular issued by CBEC cannot over rule the provisions of Central Excise Rules. However the ambiguity will continue and it will certainly lead to unnecessary litigation unless CBEC modifies its instructions dated 13.2.1995. In my opinion in view of the amendment carried out to the rules, CBEC has to issu .....

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nditions as per proviso to Rule 9(1) is satisfied. It is felt that unless CCR is amended, it cannot be viewed that all Dealer Inv as per Rule 11 is to be used for all credit availment for transit sales by Regd/Un Regd traders - Reply By YAGAY AND SUN - The Reply = While surfing on the internet, we have come across with the following Replies to queries arising out of budget changes . [Source of Information: www.dateyvs.com]Question - As per third proviso to rule 11(2) of Central Excise .....

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rer could take Cenvat credit even if the dealer was unregistered. Now, it is essential that the dealer must be registered?Answer - Really, this is only a facility to registered dealer to reduce transport costs as earlier he was required to bring the goods in his depot/godown before making a sale. This facility to registered dealer cannot be interpreted to mean that purchase through unregistered dealer is not permitted. The earlier procedure and case law is still valid. In UOI v. Rajas .....

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