Excise duty pass on by non registered dealer

·         We are trader of industrial oil & we do not have excise registration on our name. However my brother in law having different firm which is registered under excise. Now to offer best rates & grab more orders we want to pass on excise benefit to customers from our firm also.

·         In that case we have heard that we can show our name in excise invoice as buyer & our customer name as consignee.

·         But to pass on excise duty to customer we want to show our sale rate to customer not our purchase rate.

·         In that case can my brother in law issue me different commercial invoice of my original purchase rate?

·         Or any other best option that will not disclose our purchase rates  & we can pass benefits to customer also.

 

we thank you in advance & look forward to receive your reply.

Replies (1)

If whole consignment is despatched to buyer from manufacturer, cenvat will be permissible, if name of the final buyer is shown as consignee. Invoice will be in name of dealer. The consignee can avail cenvat credit on the basisi of duplicate copy of manufacturer issued under rule 11. In such case goods need not be brought to the premises of dealer. The price will be disclose even if registered dealer. 

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