Mr.X is a dealer in paper and has not registered with central excise as dealer. He placed order on a paper for the supply of the paper and asks the manufacturer to raise an invoice for the same on him, but asks the materials to be delivered directly to his customer with transporter copy of the invoice.
Can the customer of the dealer Mr.X ie. user of the materials claim cenvat credit based on the transporter's copy of the invoice.
No
he has to ask the paper manufacturer to issue invoice in the name of client or get registered under excise as dealer, otherwise the excise will get lapsed.
| Originally posted by : U S Sharma | ||
 |
No he has to ask the paper manufacturer to issue invoice in the name of client or get registered under excise as dealer, otherwise the excise will get lapsed. |
 |
Yes
Im agree with sharmaji...
CAclubindia
