Passing on cenvat credit in case of dealer to end customer

[Asked by 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

Cenvat credit entitlement: receipt and use by the consignee enable the end customer to avail credit despite dealer being billed.
Entitlement to cenvat credit turns on the receipt and use of inputs by the consignee/end customer rather than ownership or the buyer's status; therefore a consignee who actually receives and uses goods shipped to them may avail cenvat credit even if the invoice names a dealer as the buyer.