We have imported few material and material is in maharashtra. BOE has been filed by our Banglore unit. Our customer is in maharashtra.
Since endorsement of BOE to pass on the credit has been removed.
We want to pass on the CVD & SAD benefit to our customer. Can we issue dealer's invoice and pass on the credit without bringing material to our Banglore unit (i.e. our manf unit).
Pl help.
When whole consignment is sold from docks/bonded warehouse, triplicate of bill of entry, duly signed and stamped by officer of customs can be used for cenvat by user. In such cases the proper officer of customs giving an out of charge order will also endorse/attest the duplicate and triplicate copies of bill of entry giving therein details of the consignee. Triplicate copy will also serve as covering transport document. [CBE&C Circular No. 96/7/95/-CX dated 13.2.1995].
Sir as far as i know endorsement of BOE has been done away long back. now the cenvat cannot be passed on thru endorsement of BOE.
thats why we need to issue dealer invoice. but the question is whether we can issue dealer invoice without bringing material to factory.
Depend upon the classification of goods without material to the factory you can not issue the cenvatable invoice.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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