Clarification- Cenvat credit in transit sale through dealer
Cenvat excise credit in transit sale through dealer has been permitted on the basis of invoice of the Manufacturers or Importers invoice, on the basis of registered dealer invoice, even if the goods are sold in transit in full or in parts.The sale in transit in full can also be done by dealer not registered with Central Excise and based on invoice of manufacturer or importer and Cenvat credit can be availed by purchaser.
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