CENVAT Bill at wrong address

[Ashok Chopra]

Respected Forum,

Inputs received and consumed in the factory, but Invoice was at Head Office address. Excise officers are insisting to debit CENVAT.

What should i do?

Is there any notification/clarification or decision of any court in the matter, please provide me the same to satisfy excise officer

Thanks

AI Summary

Ensure Proper Documentation for CENVAT Credit Eligibility Under Rule 9; Address Invoices Correctly to Avoid Issues. An individual sought advice on a forum regarding an issue with CENVAT credit due to invoices being addressed to the head office instead of the factory where inputs were consumed. Respondents advised that while credit eligibility exists, proper documentation under Rule 9 of the Cenvat Credit Rules, 2004 is essential to prove eligibility. Suggested documents include transport records and accounting entries. It was noted that substantial benefits should not be denied on technicalities, and if the Assistant or Deputy Commissioner denies credit, relief might be sought from CESTAT. Concerns were raised if multiple units are involved.