https://www.taxtmi.com/forum/issue?id=3527 Availability of CENVAT credit turns on the documentary chain: if a registered dealer issues a central excise invoice naming the manufacturer as consignee and excise duty has been paid without the input being claimed by another taxable person, the manufacturer may claim credit even when the contractual supplier is unregistered. A commercial invoice from the unregistered supplier together with the dealer's excise invoice can support the claim; proper invoicing and proof of duty payment are decisive. en-us Tue, 01 Nov 2011 10:21:09 +0530 Thu, 23 Jan 2025 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3527 Availability of CENVAT credit turns on the documentary chain: if a registered dealer issues a central excise invoice naming the manufacturer as consignee and excise duty has been paid without the input being claimed by another taxable person, the manufacturer may claim credit even when the contractual supplier is unregistered. A commercial invoice from the unregistered supplier together with the dealer's excise invoice can support the claim; proper invoicing and proof of duty payment are decisive. Discussion-Forum Central Excise Tue, 01 Nov 2011 10:21:09 +0530 https://www.taxtmi.com/forum/issue?id=3527