clarification regarding on which document require for cenvat credit taken on duty paid goods within a six months

[Guest]

Res.Sir,

i am from ahmedabad and working in private limited company as a accountant and taking care of excise and service tax of manufacturing unit.

i want to get clarification about cenvat credit , in this budget our FM.has declared that cenvat credit taken within a six month from the date of issue of invoice .

in this base let me clear that if i am manufacture and i send material on to my branch which is situated in mumbai after paying duty and branch sends back some of goods return to me(ho) and these goods were sold before 1 year so right can i take credit for the same duty paid goods which i receive from branch ....according to this budget ..

other issue: let me clear that which document is required to take credit of duty paid goods

pls. explain in detail.

regards,

MANAN PANDYA

AHMEDABAD

CONTACT:+919510018659

AI Summary

Accountant Seeks Clarity on CENVAT Credit Eligibility for Returned Goods Under Recent Amendment; Rule 9(1) Applies An accountant from a private company in Ahmedabad sought clarification on the eligibility for CENVAT credit on duty-paid goods returned from a branch, as per a recent budget amendment allowing credit within six months of invoice issuance. A respondent advised that the head office can claim CENVAT credit on returned goods within this period, regardless of the goods being cleared a year prior. Additionally, the required documents for claiming credit include invoices, supplementary invoices, bills of entry, and other specified documents, as per Rule 9(1), effective from September 1, 2014.