Credit on Invoice address mentioned of Head/Registered Office, Central Excise

[Ashok Chopra]

Respected Forum,

I have received goods in the factory on the invoices address mentioned of Head Office and in some case Registered Office and endoresed on the invoice that "Entire intact consignment has been sent to factory at ____(address of the factory).

Pls let me know, i have taken correct credit or not

pls let me know the rule or notification issued for the subject

if correct credit is not taken by me, what should i do

what is the correct procedure

pls guide me accordingly

Posts / Replies

[Pradeep Khatri]

Invoice in name of Head Office/Corporate Office/ Registered Office etc.

Invoice with address of Head office is eligible for CENVAT credit. Some important judgments for your kind information.

Modren Petrofils v CCE (2010) 29 stt 111 (CESTAT SMB).

CCE v Chamundi Textiles  (2011 (3) TMI 193 - CESTAT, BANGALORE) = (2011) 270 ELT 531 (CESTAT SMB)

CCE v Samita Conductors  (2012 (11) TMI 432 - CESTAT, AHMEDABAD)= (2012) 278 ELT 492 (CESTAT SMB)

Chemplast Sanmar v CCE, LTU  (2010 (12) TMI 549 - CESTAT, CHENNAI) =(2011) 267 ELT 392 (CESTAT SMB)