Cenvat cr and importer's invoice

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Hello friends,Happy Independence day!! My query is- As per a prov of rule 9 of CCR,2004 a manuf can take cenvat cr on the basis of an invoice issued by the importer. Here my ques is that importer being purchaser, how can issue invoice. Pls clarify ,if possible, with short example. Thanks in advance.
Replies (1)

importer has to get registered with excise as "dealer" and issue cenvatable invoice for CVD+EC+H&SEC paid on imported goods. 

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