Time limit of 6 months applicable to Dealers to pass on the credit

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..... Time limit of 6 months applicable to Dealers to pass on the credit
Query (Issue) Started By: - SANDESH SHINDE Dated:- 22-9-2014 Last Reply Date:- 23-9-2014 Central Excise
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Centr .....

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..... al Excise
Dear Sir, As per notification no 21/2014 whether the time limit of 6 months is applicable for traded goods, to pass on the cenvat credit. Because Since the time limit is mentioned for on .....

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..... ly Inputs and inputs services as per notification,Please clarify and please give any references regarding this, Thanks and regards. Reply By Madhukar N Hiregange: The Reply: The dealers do not avai .....

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..... l the credit and ONLY pass on the credit, therefore the restriction doe s not apply to them. The invoice issued by them - credit by receiver to be taken within 6 months of the date. Reply By Naveed .....

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..... S: The Reply: The words used in the said notification are :- "Provided also that the manufacturer or the provider of output service shall not take CENVAT credit after six months of the date of issu .....

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..... e of any of the documents specified in sub- rule (1) of rule 9."; Hence, the condition is applicable only to manufacturer and to the provider of output service and in no way related to Dealer.
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..... scussion Forum - Knowledge Sharing .....

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