How is a manufacturer under the composition scheme required to bill his supply? Can a registered person, who purchases goods from a composition manufacturer take input tax credit?

A manufacturer opting to pay tax under the
composition scheme cannot issue a tax invoice to his
buyer but would issue a Bill of Supply. He cannot collect
any tax supplies made by him on his Bill of Supply and is
required to show only the price charged for the supply.
Consequently, the registered person buying goods from
a composition manufacturer cannot take input tax credit.