Goods sent to unregistered buyer

[Pawan Sharma]

When Buyer and consignee are not same and buyer is not registered with central excise, What is to be done to divert the goods to another consignee when the goods removed on payment of duty.Which rule is applicable.

AI Summary

Guidance on Diverting Goods to Unregistered Buyer: Include Both Buyer and Consignor on Invoice for Cenvat Credit. A query was raised regarding the procedure for diverting goods to a different consignee when the buyer is not registered with central excise, and the goods have been removed on payment of duty. The response clarified that if the issue concerns making the consignee eligible for cenvat credit, the supplier should include both the buyer's and consignor's names on the invoice. However, if the concern is about the buyer availing cenvat credit, the situation requires a detailed examination of the specific facts and circumstances.