rules regarding E1 sales

[Subir Chatterjee]

Sir,

We are situated in West Bengal purchased goods from M/s. Simens, Thane through M/s. Shantilal (Buyer) located in West Bengal on whom the order was placed with a remarks that M/s. Siemens shall be Principal i.e. principal supplier.. Simens has directly delivered the materials to us (consignee) along with DFT copy mentioning us as consignee and Buyer's address. Subsequently Buyer has submitted Invoice copies to us. Can we avail Cenvat credit based on the DFT copy submitted by Siemens. Please guide us. Regards,

Subir Chatterjee

AI Summary

Company Can Claim Cenvat Credit on Direct Delivery Using Manufacturer's Invoice Per CBEC Circular Guidelines A company in West Bengal purchased goods from a supplier in Thane through a local buyer, with the supplier directly delivering the goods to the company. The company inquired if they could avail Cenvat credit based on the delivery copy provided by the supplier. The response referenced a CBEC circular, explaining that when a registered dealer arranges direct delivery from a manufacturer, the consignee can claim credit using the manufacturer's invoice. The circular outlines scenarios for registered and unregistered dealers, emphasizing that direct transport should be documented in the invoice for credit eligibility.