Documents required for claiming cenvat credit, Central Excise

[madhavvan n]

we have purchased 5 inputs for which we received 2 items free of cost can we get cenvat credit on the 2 items received free of cost and what are the documents, required for claiming cenvat credit on free inputs

Posts / Replies

[Rama Krishana]

If the supplied has paid the excise duty and supplied the duty paying documents to you, you can avail cenvat credit even if you did not pay the cost of material to the supplier. Making payment to the supplier is not a condition before availing cenvat credit on goods received in the factory premises.