CENVAT Bill at wrong address

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... CENVAT Bill at wrong address
Query (Issue) Started By: - Ashok Chopra Dated:- 30-1-2014 Last Reply Date:- 6-2-2014 Central Excise
Got 3 Replies
Central Excise
Respected Forum, Inputs received and consumed in the factory, but Invoice was at Head Office address. Excise officers are insisting to debit CENVAT. What should i do? Is there any notification/clarification or decision of any .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... court in the matter, please provide me the same to satisfy excise officer Thanks Reply By Rajesh Nathoo: The Reply: U are eligible for credit .Only thing u do not have proper document under Rule 9 of Cenvat Credit Rules, 2004. Dept. can deny the credit as in cases on Cenvat , onus is shifted on assessees to prove credit is eligible . You have to satisfy jurisdictional Ast./Deputy Commissioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that inputs have been received in ur factory with other documents like MRN , Transport Documents , Entries in Book of Accounts etc. . It is totally in the discretion of Ast Commissioner whether SCN would be issued or not . Reply By Ashok Jogalekar: The Reply: You need to prove with documents like Lorry Receipt, inward gate register entry etc., that the inputs were received in factory and consum .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed in manufacture of the FG. Further if you have only one / single manufacturing unit, then, there should not be any reason why the AC / DC will not allow the credit. The general underlying law is substantial benefits cannot be denied on technical grounds. But may be if not allowed by AC / DC then definitely you will get relief from CESTAT. So do not give up. There are several case laws on this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... which your lawyer can help you with. Reply By Naveed S: The Reply: If there are more than 1 unit or other related/sister concern or inter connected units manufacturing the same product, then credit may be denied, more so if any other such unit is located in the same place wherein the Head Office is located.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X