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

AI Summary

Clarification on Cenvat Credit: Credit should be taken at delivery address where goods are received per invoice details. A query was raised regarding the appropriate address for taking Cenvat credit when a vendor's invoice includes both billing and delivery addresses. Two responses were provided. The first response clarified that Cenvat credit is available upon receipt of goods or services, and credit should be taken at the location where the goods are received. The second response stated that the firm named as the consignee or delivery address on the invoice is eligible to take the Cenvat credit.