Passing on cenvat credit as a trader to end customer

[Guest]

Passing on cenvat credit in case of dealer to end customer
Dear Sir, We are a trader , 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.

[Radha Arun]

Please clarify what you mean by 'applicator'.

[Mahir S]

Yes Sir, you can directly pass on the material to the end user customer who can avail cenvat credit, with buyer's name thereon, provided you are a registered excise dealer.

Such facility is provided under the law.

AI Summary

Cenvat credit pass-through allowed when a registered excise dealer invoices a buyer and ships to end customer. A registered excise dealer may invoice goods in the name of a buyer while shipping them to the end customer so the end customer can avail CENVAT credit; the dealer must be registered and the invoice must bear the buyer's name with the material directly passed to the end user.