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

[Asked by 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

Cenvat credit: returned duty-paid goods eligible for credit if claimed within prescribed period; specified invoices and challans required.
Cenvat credit can be availed by the head office on duty-paid goods returned from a branch provided the credit is taken within the prescribed six-month period from the invoice date; prior sale of the goods does not bar the claim. The claim must be supported by prescribed documents such as invoices by the manufacturer/importer/first-stage dealer, supplementary invoices, bill of entry, customs appraiser certificate for foreign post office imports, challans evidencing service tax payment by the recipient, invoices/bills/challans from input service providers issued after the amendment, and invoices/bills/challans from input service distributors.