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Who is availe cenvat credit buyer,consignee or delivery/ship

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(Querist)
06 February 2016 On Excise invoice above mentions three different Name of party, then which one is eligible to availed cenvat credit on this matter.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
06 February 2016 If consignee is a manufacturer he can avail cenvat credit.

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