https://www.taxtmi.com/forum/issue?id=221 Importers may proportionately pass CVD to buyers by quantity and issue subdivided invoices under Rule 11, but must not pass duty credit exceeding CVD actually paid. CENVAT registration as an importer is required to issue a CENVAT invoice. Final CENVAT credit for CVD accrues to manufacturers, so CVD should be invoiced directly to manufacturers who will claim input credit subject to input-output norms. en-us Thu, 22 Jun 2006 17:51:26 +0530 Thu, 23 Jan 2025 15:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=221 Importers may proportionately pass CVD to buyers by quantity and issue subdivided invoices under Rule 11, but must not pass duty credit exceeding CVD actually paid. CENVAT registration as an importer is required to issue a CENVAT invoice. Final CENVAT credit for CVD accrues to manufacturers, so CVD should be invoiced directly to manufacturers who will claim input credit subject to input-output norms. Discussion-Forum Service Tax Thu, 22 Jun 2006 17:51:26 +0530 https://www.taxtmi.com/forum/issue?id=221