Our client Party C had purchased excisable capital goods from Party A .
Party A had purchased the capital goods from Party B. Party B had raised invoice in name of Party A and mention name of Party C as consignee.
Pary B has charged excise duty on bill but Party A has not charged excised duty in bill, which is issued to party C.
Our query is that weather we can take cenvat credit of Rs on basis of above invoice raised or not.
| Party B | Party A | |||
| Buyer | Consignee | Buyer | Consignee | |
| Party A | Party C | Party C | Party C | |
| Delhi | Delhi | Delhi | Delhi | |
| Amount | 500000 | Amount | 800000 | |
| Excise | 61800 | Excise | 0 | |
| Total | 561800 | Total | 800000 | |
| Add: VAT | 67416 | Add: VAT | 96000 | |
| Gross | 629216 | Gross | 896000 | |
CAclubindia
