CIRCULAR No.1003/10/2015-CX

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Dear Sir,

Please explain us the Circular No.1003/10/2015-CX Dated 5th May, 2015 in short basically What is that about,

 

Thanks and regards.

 

AI Summary

CBEC Clarifies Cenvat Credit: Dealers Can Instruct Direct Delivery from Manufacturer to Customer Without Registration Changes A query was raised regarding Circular No.1003/10/2015-CX, dated May 5, 2015, which was clarified by a respondent. The circular, issued by the CBEC, addresses amendments from notification no.08/2015-CE (NT) dated March 1, 2015, regarding Cenvat credit. It clarifies that goods can be directly sent from the manufacturer to the ultimate customer on a dealer's instruction without requiring dealer registration for issuing Cenvatable invoices. The circular allows direct transport of goods from the manufacturer or importer to the consignee, facilitating Cenvat Credit without needing to bring goods to the dealer's premises. No amendments were made to registration requirements.