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Clarification regarding Cenvat Credit in transit sale through dealer

Central Excise - 1003/10/2015-CX - Dated:- 5-5-2015 - Circular No. 1003/10/2015-CX F.No.267/29/2015-CX-8 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Dated 05.05.2015 Sub: - reg. Kind attention is invited to Notification No. 8/2015 - Central Excise (NT) dated 1-3-2015 amending Central Excise Rules, 2002 (CER). Representations have been received from trade regarding the scope and purpose of third and fourth proviso inserted in sub-rule (2) of r .....

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ered dealer s invoice: Provided also that if the goods imported under the cover of a bill of entry are sent directly to buyer s premises, the invoice issued by the importer shall mention that goods are sent directly from the place or port of import to the buyer s premises. 2. Clarification has also been requested by the trade regarding continued applicability of circular no 96/7/95-CX dt 13-2-1995, 137/48/95-CX dt 18-7-1995 and 218/52/96-CX dt 4-6-1996, in so far as these circulars pertain to av .....

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rth provisos in sub-rule (2) of Rule 11 of CER is to allow an additional facility for direct transport of goods from the manufacturer or the importer to the consignee where the consignee avails Cenvat Credit on the basis of the Cenvatable invoice issued by the registered dealer or the registered importer. This facility obviates the need for the goods to be brought to the premises of the registered importer or the registered dealer for subsequent transport of the goods to the consignee. 4. It is .....

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acturer or a registered importer and orders direct transport of goods to the consignee, credit can be availed by the consignee on the basis of invoice issued by the manufacturer or the registered importer. In such cases no Cenvatable invoice shall be issued by the registered dealer in favour of the consignee though commercial invoice can be issued. Where a registered dealer negotiates sale of goods from the total stock ordered on a manufacturer or an importer to multiple buyers and orders direct .....

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