https://www.taxtmi.com/forum/issue?id=107497 Entitlement to cenvat credit turns on the receipt and use of inputs by the consignee/end customer rather than ownership or the buyer's status; therefore a consignee who actually receives and uses goods shipped to them may avail cenvat credit even if the invoice names a dealer as the buyer. en-us Mon, 20 Oct 2014 10:00:22 +0530 Thu, 23 Jan 2025 15:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107497 Entitlement to cenvat credit turns on the receipt and use of inputs by the consignee/end customer rather than ownership or the buyer's status; therefore a consignee who actually receives and uses goods shipped to them may avail cenvat credit even if the invoice names a dealer as the buyer. Discussion-Forum Central Excise Mon, 20 Oct 2014 10:00:22 +0530 https://www.taxtmi.com/forum/issue?id=107497