Sir, Is it necessary to show the Assessable value and Quantity of purchased material, in Dealer excise bill while passing cenvat credit to the buyer. We as an excise dealer maintaining proper RG-23D on pro rata basis ,so is it enough to add the RG-23D no and date in excise bill for buyer -MODVAT/CENVAT benefit.Kinldy guide .........................................................

the relevant provisions for availing cenvat credit for dealer invoices are Rule 9(1)(a)(iv), 9(2) and 9(4) of Cenvat Credit Rules 2004. Hence, if the details such as name of supplier, amount of duty on pro rata basis etc. are not mentioned in the invoice, the customer is not eligible for the credit for the particular dealer invoice. since the purpose of issuing dealer invoice is to avail cenvat credit it is advisable to incorporate all the details in the invoice. In the absence of the details, the customer may loss the credit. Rather than an option, it is a requirement by the dealer to incorporate all the details to avail the credit by the customer.