TaxTMI 
TaxTMI 
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.
CIRCULAR No.1003/10/2015-CX
06 May 2015 
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Direct transport for Cenvat credit permitted where consignee avails credit on dealer/importer invoice, registration rules unaffected.
The CBEC clarified that the provisos added to sub rule (2) of Rule 11 permit direct transport of goods from the manufacturer or importer to the consignee where the consignee avails Cenvat Credit on the basis of a cenvatable invoice issued by a registered dealer or registered importer, obviating the need to bring goods to the dealer/importer premises; documentary requirements for availing credit and registration requirements remain unchanged. (AI Summary)
The CBEC clarified that the provisos added to sub rule (2) of Rule 11 permit direct transport of goods from the manufacturer or importer to the consignee where the consignee avails Cenvat Credit on the basis of a cenvatable invoice issued by a registered dealer or registered importer, obviating the need to bring goods to the dealer/importer premises; documentary requirements for availing credit and registration requirements remain unchanged. (AI Summary)