Passing on cenvat credit as a trader to end customer

[SANDESH SHINDE]

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.

AI Summary

Trader Can Bill Materials to End Customer for CENVAT Credit if Registered as Excise Dealer, Says Expert A trader inquired about billing materials to an applicator as the buyer, with the end customer as the ship-to party, to allow the end customer to avail of CENVAT credit. One respondent asked for clarification on the term 'applicator,' while another confirmed that the trader could pass on the material directly to the end customer, who can then avail of CENVAT credit, as long as the trader is a registered excise dealer. This process is permissible under existing excise laws.