TaxTMI 
TaxTMI 
Dear Sir,
Is GRN is mandatory for taken CANVAT Credit??
Thanks & Regards,
Sanjay Vasava
CANVAT credit
17 Sep 2016 
5 Replies 
1290 Views Asked by
Guest 
CENVAT credit: Goods Received Note not prescribed and cannot alone defeat credit if statutory records show receipt.
GRN is not listed among the prescribed documents in the CENVAT Credit Rules, 2004 and is therefore not mandatory for claiming CENVAT credit. Rule 9 does not include GRN. Absence of non-prescribed documents such as GRN cannot be treated as conclusive evidence of non-receipt where invoices, inputs and CENVAT credit are recorded in statutory books and manufacturing facts demonstrate use of the inputs. (AI Summary)
GRN is not listed among the prescribed documents in the CENVAT Credit Rules, 2004 and is therefore not mandatory for claiming CENVAT credit. Rule 9 does not include GRN. Absence of non-prescribed documents such as GRN cannot be treated as conclusive evidence of non-receipt where invoices, inputs and CENVAT credit are recorded in statutory books and manufacturing facts demonstrate use of the inputs. (AI Summary)