Cenvat Credit on debit note

[sachin borkar]

Dear Sir ,

             One of our supplier raises debit note to us including excise duty for rate difference, Can we take excise duty credit on debit note or can i file refund against that.OR any other source to take availment of credit on debit note, supplier unable to give proper documents.

         Waiting for valuable reply.

AI Summary

Cenvat credit entitlement depends on a qualifying invoice or supplementary invoice, not on a standalone debit note.
Cenvat credit is claimable only on qualifying documents such as an invoice, bill, challan, bill of entry or a supplementary invoice; a debit note by itself does not qualify unless it contains all particulars necessary to constitute a supplementary invoice, and incorrect availment on a non-qualifying document attracts penalty and disallowance.