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    <title>Amendment in Rule 11 of CER</title>
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    <description>The amendment permits a registered dealer to have goods delivered directly to the ultimate recipient with the dealer shown as buyer, and allows cenvat credit on the basis of the dealer&#039;s invoice; a manufacturer&#039;s invoice naming the consignee has previously been accepted for credit. Conflicting views have arisen on whether unregistered dealers must now register to enable recipients to claim credit, and commentators urge CBEC clarification to resolve the uncertainty and avoid litigation.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=108306</link>
      <description>The amendment permits a registered dealer to have goods delivered directly to the ultimate recipient with the dealer shown as buyer, and allows cenvat credit on the basis of the dealer&#039;s invoice; a manufacturer&#039;s invoice naming the consignee has previously been accepted for credit. Conflicting views have arisen on whether unregistered dealers must now register to enable recipients to claim credit, and commentators urge CBEC clarification to resolve the uncertainty and avoid litigation.</description>
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