cenvat credit of Excise Duty paid by the job worker(Repairs)

[Venkateswrarao Karuturi]

If Company ABC (Registered Company under Excise Act) sends goods to Company XYZ (Unregistered Company under Excise Act) vide Invoice no. 1. Now Company XYZ sends goods to Company PQR (Registered Company under Excise Act) for Repairs with a same invoice no. 1. So Can Company PQR can take a cenvat credit on the basis of invoice no. 1 which is issued by Company ABC to Company XYZ ?

AI Summary

Cenvat credit denied where goods routed via an unregistered intermediary without proper invoicing; registration or challan required.
A job worker cannot take cenvat credit based on the principal's invoice when goods are routed through an unregistered intermediary; invoice endorsement is impermissible. The intermediary must register and issue its own invoice (or use a challan for job work) for the job worker to lawfully claim credit. If the principal pays the excise duty for goods sent for job work, the job worker need not pay duty or claim cenvat credit.