Cenvat Credit through Debi Note

[Swapneswar muduli]

Dear Sir,

Please advise us if our supplier raised Debit note to us and he charges the excise duty of this Debit noe.

Can we take of excise through the Debit Note ?

AI Summary

Debit Notes Not Recognized for CENVAT Credit Claims Under Rule 9, But Exceptions Exist with Complete Invoice Details A query was raised regarding the eligibility to claim CENVAT credit through a debit note when excise duty is charged. Respondents clarified that under Rule 9 of the CENVAT Credit Rules, 2004, debit notes are not recognized for credit claims. However, if a debit note contains all necessary invoice details, some CESTAT decisions have allowed credit. It was noted that relying on case law for such claims can lead to costly litigation if disputed by the department. The consensus was that credit might be permissible if the debit note meets invoice requirements, but caution is advised due to potential legal challenges.