https://www.taxtmi.com/article/detailed?id=6233 Amendment to Rule 11(2) prompted doubt whether unregistered agents must register and issue excise invoices for customers to claim CENVAT credit where manufacturers ship directly to the consignee. The amendment mandates invoices naming the registered dealer as buyer and the consignee and requires credit to be taken on the registered dealer's invoice. Administrative precedent treats the manufacturer's duty-paying invoice as a valid document in transit-sale situations and exempts intermediaries from registration; transitional provisions preserve that clarification and, accordingly, the author concludes registration was not intended to be compelled and the Board will clarify. en-us Mon, 27 Apr 2015 06:54:50 +0530 Mon, 27 Apr 2015 06:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6233 Amendment to Rule 11(2) prompted doubt whether unregistered agents must register and issue excise invoices for customers to claim CENVAT credit where manufacturers ship directly to the consignee. The amendment mandates invoices naming the registered dealer as buyer and the consignee and requires credit to be taken on the registered dealer's invoice. Administrative precedent treats the manufacturer's duty-paying invoice as a valid document in transit-sale situations and exempts intermediaries from registration; transitional provisions preserve that clarification and, accordingly, the author concludes registration was not intended to be compelled and the Board will clarify. Articles Cenvat Credit Mon, 27 Apr 2015 06:54:50 +0530 https://www.taxtmi.com/article/detailed?id=6233