Documents required for claiming cenvat credit

[madhavvan n]

we have purchased 5 inputs for which we received 2 items free of cost can we get cenvat credit on the 2 items received free of cost and what are the documents, required for claiming cenvat credit on free inputs

[Rama Krishana]

If the supplied has paid the excise duty and supplied the duty paying documents to you, you can avail cenvat credit even if you did not pay the cost of material to the supplier. Making payment to the supplier is not a condition before availing cenvat credit on goods received in the factory premises.

AI Summary

Cenvat credit entitlement continues when supplier furnishes duty-paying documents, payment to supplier not required for claim. Cenvat credit is available on inputs received free of cost where the supplier has paid excise duty and furnished the duty-paying documents to the recipient; payment to the supplier is not a condition for claiming credit, and the recipient must retain and verify the supplier's duty-paying documents for inputs received in the factory premises.