Contractee can avail of credit for goods purchased by registered contractor on basis of his invoice

Cenvat Credit: Where applicant gas transporter will engage contractor to lay pipelines and contractor will procure pipes and valves from manufacturer who will issue invoice to contractor showing applicant as consignee and pipes will be delivered directly at applicant's work-site, applicant can avail cenvat credit on pipes and valves on basis of invoice issued by contractor, if contractor is a registered dealer