TaxTMI 
TaxTMI 
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
Condition of cenvat credit
17 Jan 2014 
2 Replies 
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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. (AI Summary)
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. (AI Summary)