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

AI Summary

CENVAT Credit Eligibility: Claim Allowed on Free Items if Supplier Paid Excise Duty and Provided Documents. A query was raised about the eligibility to claim CENVAT credit on two items received free of cost alongside five purchased inputs. The response clarified that CENVAT credit can be claimed if the supplier has paid the excise duty and provided the necessary duty-paying documents, regardless of whether the recipient paid for the materials. Payment to the supplier is not a prerequisite for availing CENVAT credit on goods received at the factory premises.