It has been clarified that the purpose of inserting said provisos is to allow an additional facility for direct transport of goods from the manufacturer/importer to the consignee where the consignee can avail Cenvat Credit on the basis of the Cenvatable invoice issued by the registered dealer/registered importer. This facility obviates the need for the goods to be brought to the premises of the registered importer/registered dealer for subsequent transport of the goods to the consignee.
Further, various issues referred by the trade are clarified as follows:
1)Consignee can avail cenvat on the basis of invoice issued by the manufacturer/registered importer where registered dealer negotiates-
osale of an entire consignment from manufacturer/registered importer and orders direct transport of goods to the consignee
osale of goods from the total stock ordered on a manufacturer/importer to multiple buyers and orders direct transportation of goods to the consignees where the manufacturer/importer is willing to issue individual invoices for each sale in favour of the consignees for such individual sale. In both the forgoing cases, dealer won’t issue cenvatable invoice but it can issue commercial invoice.
2)Consignee can avail cenvat on the basis of invoice issued by registered dealer where such dealer negotiates sale by splitting a consignment procured from a manufacturer/registered importer and issues Cenvatableinvoices for each of the sale. In such case, it would now be possible for the dealer to order direct transport of the consignments as per the individual sales to the consignee without bringing the goods to his godown.
3)Where goods are sold by the registered importer to an end-user (say a manufacturer) who would avail credit on the basis of importer's invoice and the goods are transported directly from the port or warehouse at the port to the buyer's premises, the amendment prescribes that for such movement the factum of such direct transport to the buyer's premises needs to be recorded in the invoice - CIRCULAR NO.1003/10/2015-CX, DATED 5-5-2015.