Cenvat credit distribution: warehouse-issued invoices enable manufacturers to claim input credit; dealer rules apply accordingly. A manufacturer with one or more factories may claim Cenvat credit on inputs received under an invoice issued by the manufacturer's warehouse when that warehouse receives inputs under the specified documentary requirements; provisions applicable to first stage and second stage dealers apply mutatis mutandis to such warehouse.
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Provisions expressly mentioned in the judgment/order text.
A manufacturer with one or more factories may claim Cenvat credit on inputs received under an invoice issued by the manufacturer's warehouse when that warehouse receives inputs under the specified documentary requirements; provisions applicable to first stage and second stage dealers apply mutatis mutandis to such warehouse.
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