Cenvat cr and importer's invoice

Saurabh Maheshwari (B.com,ACA) (5923 Points)

15 August 2012  
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.