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

Cenvat credit eligibility depends on proving actual receipt and consumption at the factory with documentary evidence.
Cenvat credit may be allowed despite an invoice at the head office address if the assessee proves receipt and consumption of inputs at the factory with contemporaneous documents such as material receipt notes, transport documents, inward gate register entries and accounting records; the evidentiary onus lies on the assessee and the adjudicating officer retains discretion to deny credit, with heightened scrutiny where multiple or related units exist.