Clarification regarding Cenvat Credit in transit sale through dealer

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....procedural requirement after the amendment where an indenting or unregistered  dealer negotiates transit sale. For ease of reference these two provisos are reproduced below - " Provided also that if the goods are directly sent to any person on the direction of the registered dealer, the invoice shall also contain the details of the registered dealer as the buyer and the person as the consignee, and that person shall take CENVAT credit on the basis of the registered dealer's invoice: Provided also that if the goods imported under the cover of a bill of entry are sent directly to buyer's premises, the invoice issued by the importer shall mention that goods are sent directly from the place or port of import to the buyer's premises. ....

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....nt on the basis of which Cenvat Credit can be availed. No amendments have been made regarding registration requirements also. 5.   Various specific issues referred to by the trade are clarified as follows - (i)   Where a registered dealer negotiates sale of an entire consignment from a manufacturer or a registered importer and orders direct transport of goods to the consignee, credit can be availed by the consignee on the basis of invoice issued by the manufacturer or the registered importer. In such cases no Cenvatable invoice shall be issued by the registered dealer in favour of the consignee though commercial invoice can be issued. Where a registered dealer negotiates sale of goods from the total stock ordered o....