https://www.taxtmi.com/article/detailed?id=1095 When goods are dispatched directly from the manufacturer to the consignee with the manufacturer's excise invoice, the consignee is the purchaser for central excise purposes and may take Cenvat credit on that invoice alone. Intermediate persons who do not receive possession are not purchasers, cannot issue cenvatable invoices for the consignment, and their registration is not necessary for the consignee's claim. Credit entitlement therefore depends on transfer of possession and the manufacturer's invoice. en-us Sun, 16 Jan 2011 23:52:11 +0530 Thu, 31 Jul 2025 16:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1095 When goods are dispatched directly from the manufacturer to the consignee with the manufacturer's excise invoice, the consignee is the purchaser for central excise purposes and may take Cenvat credit on that invoice alone. Intermediate persons who do not receive possession are not purchasers, cannot issue cenvatable invoices for the consignment, and their registration is not necessary for the consignee's claim. Credit entitlement therefore depends on transfer of possession and the manufacturer's invoice. Articles Central Excise Sun, 16 Jan 2011 23:52:11 +0530 https://www.taxtmi.com/article/detailed?id=1095