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

AI Summary

Company Seeks Guidance on Delivering Goods to Alternate Customer Without Returning to Factory for Cenvat Credit Claim A company cleared goods on payment of excise duty, delivering them to 'B' as per customer 'A's' instructions. However, 'B' refused the goods, and 'A' requested delivery to 'C' using the same invoice since 'B' and 'C' are at the same location. The company seeks guidance on delivering to 'C' without returning the goods to the factory so 'C' can claim Cenvat credit. The response suggests there is no specific procedure under central excise for this, but endorsing invoice copies from the superintendent might resolve the issue.