Availement of Cenvat Credit, Central Excise

[SURYAKANT MITHBAVKAR]

We have cleared material with excise duty to our vendor for trial purpose who is not registered under Central Excise Act. Our vendor has lost our transporter copy and sent us material after trial is done without our transporter copy.

Can we avail the cenvat credit on basis of our original invoice which is lying with us.

Posts / Replies

[Ashish Chaudhary]

Yes, credit can be taken based on your own invoice if correlation can be established. Also it would be better to take some declaration from the vendor on letterhead mentioning that the goods returned were originally supplied by you and transporter copy is missed out.

[Pradeep Khatri]

Dear Suryakant,

Please check Rule 16 of the Central Excise Rules, 2002 (as amended from time to time) in this regard also.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)