Refusal to submit Excise duty Gate Pass, Central Excise

[Cheriyan Varghese]

One of our suppliers (Dealer of an Electric motor manufacturer in India)is refusing to submit proof of excise duty payment like ED gate pass/Invice.Can they refuse as per rules?

Posts / Replies

[CA Rachit Agarwal]

Earlier it was under the Cenvat Credit Rules, 2004 that the person availing the Cenvat Credit should ensure the payment of Excise Duty for which the Cenvat Credit is to be taken.

However the amendments has been made with regard that the person availing the Cenvat Credit should not ensure about the payment of Excise Duty.