Condition of cenvat credit

[RAM SHARMA]

Dear Experts,

We have two manufacturing unit. We have placed order to our vendor and instruct them to mention their invoice both billing and delivery address. In which address we can take cenvat credit, billing or delivery. Please advice.

Thanks

[Kameshwar Tiwari]

Cenvat Credit is always available after receipt of goods/ services. The credit can be taken where the goods are received.

[SHIVKUMAR SHARMA]

Dear Ram

The Firm whose Name is mentioned in the invoice as Consignee or Delivery at ..... can take cenvat credit.

Thanks with regards

SHIVKUMAR SHARMA

AI Summary

Cenvat credit: claimable by the party receiving goods at the consignee/delivery address upon receipt. Cenvat credit is available only after receipt of goods or services and is claimable by the entity that receives the goods; an invoice naming a firm as consignee or showing a delivery address enables that firm to take credit, whereas the billing address alone does not establish entitlement if the goods are not received there.