Presently we are manufacturing juice from third party manufacturer. We used to import the raw material and delivered directly @ our manufacturer partner.
Is it possbile to get Cenvat credit by our manufacturer partner?
We are not yet registered in central excise.
Please advise
Third-party manufacturers can claim Cenvat credit if duty documents are in their name or via high seas sale. A query was raised about whether a third-party manufacturer can claim Cenvat credit for raw materials imported directly to their facility. The responses clarified that the manufacturer can avail of Cenvat credit if the duty-paying documents are in their name. If the goods are imported under the inquirer's name, they must first obtain Central Excise Registration, claim the credit, and then pass it to the manufacturer. Alternatively, the inquirer can conduct a high seas sale, allowing the manufacturer to file the bill of entry and claim the credit. (AI Summary)
TaxTMI 
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