ECC No Wrong

[Karuppasamy AM]

Dear Sir,

Our Chennai Plant received one Excise invoice. The vendon have two branches in kerala & Chennai. They wrongly mentioned the Kerala Branch ECC Number Instead of Chennai branch ECC Number . Can I take the invoice for cenvat credit.? If we don't take credit what we have to do ?

Regards

Karuppasamy.

[Ganeshan Kalyani]

Sir, refer below issue id:

#1Issue Id: - 110465 Dated: 6-6-2016 By:-NABARUN BAL

Thanks.

[YAGAY and SUN]

Typo errors can be rectified. On the basis of procedural mistake substantial benefit cannot be disallowed.

[JSW CEMENTLIMITED]

Sir,

Get the invoice corrected with correct ECC no. from the vendor and avail cenvat credit.

thanks,

V.Venkat Raman

[DR.MARIAPPAN GOVINDARAJAN]

It is an error and it can be rectified as opined by other experts.

Supplier has to correct ECC number in all copies of invoice manually and need to authenticate(to be signed by the person who signed invoice originally) the correction.

AI Summary

ECC number error in excise invoice can be corrected and authenticated, enabling cenvat credit upon proper amendment.
Typographical ECC number errors on an excise invoice do not automatically forfeit entitlement to cenvat credit; the buyer should obtain a corrected invoice or have the supplier manually correct and authenticate all invoice copies with the proper ECC, after which cenvat credit may be availed.