Passing on cenvat credit in case of dealer to end customer

[Guest]

Dear Sir, In case of dealer , Can we bill the material in the name of our applicator with Ship to Party as end customer so that excise benefit can be made available to the customer.Please give any references regarding this, if yes please under which rule and please expalin, thanks and regards.

[DR.MARIAPPAN GOVINDARAJAN]

Please provide the facts of your case clearly so as to give advise.

AI Summary

Cenvat credit transfer: whether billing to an applicator with ship to end customer permits passing of credit under applicable rules. Question whether cenvat credit can be passed to an end customer by billing in the name of an applicator while using the end customer as the 'Ship to' party, and request for references and the governing rule; respondent asked for clear factual details to advise, indicating that applicability depends on transaction-specific facts and documentation.