Cenvat credit

This query is : Resolved

VEDANG DESHPANDE (Querist)
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13 April 2015 According to NOTIFICATION No. 8/2015–Central Excise (N.T.)dated 1st March 2015, Is it mandatory to issue an excise invoice to a Job Worker by a principal manufacturer, for every purchase of excisable Goods, if job worker wants to avail the cenvat credit?

Given Conditions:

1. Principal manufacturer is a Registered Dealer. Principal Manufacturer does not sell the Raw Material procured, neither to Job Worker, nor to any person. Registration is made to pass on the credits on import consignments.

2. Factory is owned by Job Worker.

3. Goods are consigned to job Worker's premise directly from the supplier for manufacturing purpose of Principal Manufacturer.

4. Invoice of supplier contains Job Worker as Consignee & Principal Manufacturer as Buyer.

CA Hemant Bhathad

CA Hemant Bhathad (Expert)
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13 April 2015 Is this Query or Article on Notification No. 8/2015

VEDANG DESHPANDE

VEDANG DESHPANDE (Querist)
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13 April 2015 It is a query.

I need to know whether excise invoice needs to be issued for every transaction by registered dealer even if the consignee is Job Worker?

CA Hemant Bhathad

CA Hemant Bhathad (Expert)
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13 April 2015 Yes, if Job worker opt to pay tax liability on clearance of goods
on the basis of invoice Job Worker can avail credit against tax liability

VEDANG DESHPANDE

VEDANG DESHPANDE (Querist)
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14 April 2015 Thank you sir ! I thought only mentioning Consignee would suffice to avail the credit.

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