Documents for Availing Cenvat Credit

Rule 9(1) of Cenvat Credit Rules prescribes that Cenvat Credit can be taken on the basis of –
• Invoice of manufacturer from factory
• Invoice of manufacturer from his depot or premises of consignment agent
• Invoice issued by registered importer
• Invoice issued by importer from his premises or consignment registered with Central Excise
• Invoice issued by registered first stage or second stage dealer
• Supplementary Invoice by manufacturer
• Bill of Entry
• Certificate issued by an appraiser of customs in respect of goods imported through foreign post office
• TR-6 or GAR-7 Challan of payment of tax where service tax is payable by other than input service provider
• Invoice, bill or challan issued by provider of input service on or after 10-9-2004
• Invoice, Bill or Challan issued by input service distributor under rule 4A of Service Tax Rules.

Credit in case of defects in duty paying document only with permission of AC/DC – Cenvat credit is available on
basis of proof of duty paying document like Invoice or Bill of Entry. Sometimes, there are some minor defects
in the duty paying document, which are technical in nature. However, fact of duty payment is not in doubt.
Rule 9(2) as amended w.e.f. 1-3-2007 provides that Cenvat credit can be taken only if all the particulars as
prescribed in Central Excise Rules, 2002 or Service Tax Rules, 1994 are contained in the eligible duty paying
document.

As per proviso to rule 9(2), if all prescribed details are not available in duty paying document, at least following
minimum details should be available – (a) Details of duty or service tax payable (b) description of goods or
taxable service (c) assessable value (d) Central Excise or Service Tax Registration Number and (e) name and
address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service.
If all prescribed details are not available in duty paying document (but minimum details as prescribed above
are available) and if Jurisdictional Assistant / Deputy Commissioner is satisfied that such goods or services
covered by the document have been received and accounted for in books of account of receiver, he may allow
Cenvat credit.

Thus, even if there is minor defect or omission in duty paying document, the assessee will have to make
application to AC/DC and seek his permission to avail Cenvat credit

Provisions when dealer of imported goods is claiming refund of Special CVD of Customs – A dealer who imports goods and sales them in India after paying Vat/sales tax can claim refund of special CVD of 4% paid u/s 3(5) of Customs Tariff Act, as per Notification No. 102/2007-Cus dated 14-9-2007. If he intends to claim refund, he is required to make mention in his invoice to buyer that no credit of such additional duty shall be admissible (to buyer).

If a first stage or second stage dealer receives goods under an invoice which mentions that Cenvat credit of the
special CVD paid u/s 3(5) of Customs Tariff Act is not admissible, he should make similar endorsement in his
invoice to buyer. – proviso to rule 11(7) of Central Excise Rules. If such remark is there, the buyer cannot avail
Cenvat credit of such special CVD proviso to rule 9(1) inserted w.e.f. 14-9-2007.

Leave a Reply