Cenvat credit of excise duty paid

For the purpose of taking Cenvat Credit, rule 9 of CCR, 2006 has to be satisfied. Also the definition of inputs as per CCR, 2204 states that CENVAT Credit can be availed on all goods used in the factory by the manufacturer of the final product. Now, if the material has been sold to one party and sent to another on behalf of the purchaser, there is no problem as such. Problem may come in VAT but not in Excise. If in the Excise Invoice all specified matters are present there will be no difficulty in availing the Credit on inputs.