Six Month limit of Cenvat Credit-Supplimenatry Excise Invoice

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..... Six Month limit of Cenvat Credit-Supplimenatry Excise Invoice
Query (Issue) Started By: - Sanjay Sharma Dated:- 16-12-2014 Last Reply Date:- 16-12-2014 Central Excise
Got 5 Replies
Central Excise
Dear Experts, Pls. clarify-- Whether the limit of six month of Cenvat Credit availment on Supplementary Excise Invoice for inputs or not, i.e. if we received a Supplementary Excise Invoice .....

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..... for rate revision, Excise invoice date is 30/04/2014, can we take the credit now of Excise duty charged in the said supplementary invoice. Thanks and regards, Reply By MUKUND THAKKAR: The Reply: Dear , you can availed cenvat credit, but ensure that same has issued by manufacturer. "supplementary invoice" issued by the dealer is not covered under the provisions of rule 9(1)(b) of th .....

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..... e Cenvat credit rules, 2004 Reply By Sanjay Sharma: The Reply: Sir, my question was "whether the limit of six month of availment of Cenvat credit is applicable on supplementary invoice or not as the supplementary invoice is included in the rule 9(1) and the restriction for the availment of Cenvat credit beyond six month is applicable on any documents prescribed under the rule 9 (1) b of CCR .....

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..... ,2004, pls. clarify. Regards Reply By MUKUND THAKKAR: The Reply: Dear, please refer your supplementary invoice date. same will be with in six month. supplementary invoices are issued due to rate revision and payment had made in respected months or next month up to 5th. in such situation you have to refer the supplementary invoice date i/o past transaction. Reply By PAWAN KUMAR: The Reply: D .....

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..... ear Sir, Supplementary invoice is also cover under rule 9(1)(b) of Cenvat credit rules, 2004 and the limit of six months will also apply in such cases of supplementary invoices. Reply By Naveed S: The Reply: Sir, As explained above, you can avail cenvat credit on supplementary invoices issued during the last 6 months period.
Discussion Forum - Knowledge Sharing .....

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