With reference to our discussions yesterday, please note: 1. A is the importing company based in Gujarat 2. B is a trading firm based in orissa. 3. C is an user of coal based in Jk.
B does not have excise registration. How can B buy coal from A and supply to C ensuring that CVD paid by A Can be passed onto C as Modvat.
04 June 2013
A will dispatched the goods in the name of C shown as consignee. (Invoice will be in name of trading company also). The consignee can avail the cenvat credit on the basis of duplicate copy of invoice issued by A under rule 11. Cenvat credit will be permissible.
CAclubindia
