Goods sent to unregistered buyer

[Guest]

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.

[Surender Gupta]

If your question is relating to make the consignee eligible to avail cenvat credit, then the supplier manufacturer should print the names of buyer and consignor in relevant columns on Invoice. But, if your question is relating to availment of cenvat credit by the buyer than the situation is different and to be seen from the detailed facts and circumstances.

AI Summary

Cenvat credit eligibility: supplier should record buyer and consignor on the invoice to enable consignee's credit entitlement. To make the consignee eligible to claim cenvat credit when the buyer is unregistered and buyer and consignee differ, the supplier/manufacturer should print the names of the buyer and consignor in the relevant invoice columns; whether the buyer itself may avail cenvat credit must be determined from the detailed facts and circumstances.