TaxTMI 
TaxTMI 
We sold goods to x party on payment of excise duty.later x party reject the material and issued debit note us now goods lying x party premises, can we sale to y party under issue of commercial invoice we will mention detail remarks on commercial invoice duty payment of x party.can we do it ,expert please advice.
commercial invoice issue for duty paid goods sold
23 Jan 2016 
8 Replies 
4270 Views Asked by
Commercial invoice cannot substitute statutory excise invoice, so buyer cannot claim cenvat credit when only commercial invoice issued.
Commercial invoices are not substitutes for statutory excise invoices and will not support the recipient's claim of cenvat credit. Debit notes likewise do not permit credit on returned or rejected duty-paid goods. Practical compliance requires either reclaiming the goods and following the statutory return procedure or arranging an excise-compliant transfer from the first purchaser (for example by using an excise invoice on a ship-to/bill-to basis with delivery documentation). Issuing only a commercial invoice for resale does not satisfy the documentation requirements for excise and credit purposes. (AI Summary)
Commercial invoices are not substitutes for statutory excise invoices and will not support the recipient's claim of cenvat credit. Debit notes likewise do not permit credit on returned or rejected duty-paid goods. Practical compliance requires either reclaiming the goods and following the statutory return procedure or arranging an excise-compliant transfer from the first purchaser (for example by using an excise invoice on a ship-to/bill-to basis with delivery documentation). Issuing only a commercial invoice for resale does not satisfy the documentation requirements for excise and credit purposes. (AI Summary)