21 January 2010
We are a multilocational unit and generally the purchase orders (for machinery)are issued from the Adm Office (and Factory)The Sales Invoices are therefore mention the HO as Consignee. However, the machinery are directly consigned to various branches for whom they are intended. My query is whether the receiving Branch can avail the CENVAT Credit on the basis of proper endorsement of the HO in favor of the Branch. The goods are never received by HO and are directly sent to the Branch by the supplier. If this is possible the relevent Notification / Rule / Court - Tribunal Judgemnt. Tks & Regards Dileep Kulkarni
CAclubindia
