https://www.taxtmi.com/forum/issue?id=111912 When an invoice names the consignee in the receiving State, the consignee may take the input credit. A manufacturer may claim input credit only after goods physically reach its premises and required invoice and documentary particulars are available; credit must be reversed if raw materials are cleared as such. en-us Tue, 16 May 2017 10:12:44 +0530 Thu, 23 Jan 2025 15:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111912 When an invoice names the consignee in the receiving State, the consignee may take the input credit. A manufacturer may claim input credit only after goods physically reach its premises and required invoice and documentary particulars are available; credit must be reversed if raw materials are cleared as such. Discussion-Forum Central Excise Tue, 16 May 2017 10:12:44 +0530 https://www.taxtmi.com/forum/issue?id=111912