Documents and Accounts (Rule 9 of the CCR): - Central Excise Practice Manual (OLD) - Central Excise

14. Documents and Accounts (Rule 9 of the CCR): Cenvat Credit can be taken based on the following documents: (a) An invoice issued by - (i) a manufacturer for clearance of - I. inputs or capital goods from his factory or from his depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer; II. inputs or capital goods as such; (ii) an importer; (iii) an importer from his Registered depot or from Registered premises of the consignment agent of the said importer registered as dealer in terms of the provisions of CER; (iv) a first stage dealer or a second stage dealer, in terms of the provisions of Central Excise Rules, 2002; (b) a supplementary invoice, issued by a manufacturer or importer in terms of the provisions of CER, in case additional amount of Excise duties or Additional duty of Customs has been paid; (c) A bill of entry; (d) A certificate issued by an Appraiser of Customs in respect of goods imported through a Foreign Post Office; (e) a Challan evidencing payment of Service Tax; (f) Invoice/bill/Challan issued by a provider of input service; (g) Invoice/bill/challan issued by an input service distributor on or after 10-9-2004.