Passing on cenvat credit in case of dealer to end customer

[Guest]

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

AI Summary

Dealers Can Bill Applicators for Materials, End Customers Get Excise Benefits Per Central Excise Credit Rules A query was raised about whether a dealer can bill materials to an applicator as the buyer, with the end customer as the ship-to party, to pass on excise benefits to the end customer. Two responses confirmed this practice is permissible under the Central Excise Credit Rules (CCR), emphasizing that the key factors are the receipt and usage of goods, not ownership. Both responders agreed that the end user or consignee can avail of the Cenvat credit, regardless of the buyer being a dealer.