Three Parties involved namely A- Manufacturer, B- Dealer(Wholesaler), C-Consumer. A issue excise invoice to B but B is unable to claim excise cenvat credit bcoz he is not registered under excise.If B takes excise registration then he claim cenvat credit but there is one more problem that consumer doesn't want bill.The crux is that dealer can avail credit only if he is able to pass the benefit of same to end consumer.If he claimed the cenvat without issuing bill to consumer, then cenvat claimed wil be of no use.I hope i have drafted my question well.