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,

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.