Availment of Cenvat credit

[Guest]

We have cleared goods on payment of excise duty. As instructed by our customer 'A' we delivered goods to 'B'. In our invoice we mentioned 'A' as customer and 'B' as Consignee. Now consignee 'B' has refused to take material and our customer 'A' want us to deliver material to 'C' on same invoice because 'B' and 'C' are at same station. How can we deliver goods to 'C' without calling back to our factory so that 'C' can take the cenvat credit. Pls advice the procedure & CE Rule

[Surender Gupta]

There is no prescribed procedure under central excise to address this situation. However, if you approach the central excise department and get the copies of invoice endorsed from the superintendent, your problem may get solved.

AI Summary

Cenvat credit: obtain departmental invoice endorsement to regularise delivery when consignee changes and enable credit claim. There is no prescribed Central Excise procedure for redirecting delivery when the consignee refuses goods; the advised practical step is to approach the Central Excise department and obtain endorsement of the relevant invoice copies from the superintendent to regularise the transfer and permit the recipient to claim Cenvat credit.