Six Month limit of Cenvat Credit-Supplimenatry Excise Invoice

[Sanjay Sharma]

Dear Experts,

Pls. clarify--

Whether the limit of six month of Cenvat Credit availment on Supplementary Excise Invoice for inputs or not, i.e. if we received a Supplementary Excise Invoice for rate revision,

Excise invoice date is 30/04/2014, can we take the credit now of Excise duty charged in the said supplementary invoice.

Thanks and regards,

[MUKUND THAKKAR]

Dear ,

you can availed cenvat credit, but ensure that same has issued by manufacturer. "supplementary invoice" issued by the dealer is not covered under the provisions of rule 9(1)(b) of the Cenvat credit rules, 2004

[Sanjay Sharma]

Sir, my question was "whether the limit of six month of availment of Cenvat credit is applicable on supplementary invoice or not as the supplementary invoice is included in the rule 9(1) and the restriction for the availment of Cenvat credit beyond six month is applicable on any documents prescribed under the rule 9 (1) b of CCR,2004, pls. clarify.

Regards

[MUKUND THAKKAR]

Dear,

please refer your supplementary invoice date. same will be with in six month. supplementary invoices are issued due to rate revision and payment had made in respected months or next month up to 5th. in such situation you have to refer the supplementary invoice date i/o past transaction.

[PAWAN KUMAR]

Dear Sir,

Supplementary invoice is also cover under rule 9(1)(b) of Cenvat credit rules, 2004 and the limit of six months will also apply in such cases of supplementary invoices.

[Mahir S]

Sir,

As explained above, you can avail cenvat credit on supplementary invoices issued during the last 6 months period.

AI Summary

Six-month limitation on Cenvat credit applies to supplementary excise invoices; credit allowed only if issued by manufacturer.
Supplementary excise invoices issued for rate revisions are covered by the documents prescribed under rule 9(1)(b) of the Cenvat Credit Rules; the statutory six-month limitation for availment of Cenvat credit is computed from the supplementary invoice date, and credit is permissible only where the invoice falls within that six-month period. Additionally, credit should be claimed only when the supplementary invoice is issued by the manufacturer, as dealer-issued supplementary invoices may not qualify.