Procedure of recredit of reversed cenvat

[pardeep bisht]

we have taken and utilised the cenvat credit on the invoices bearing wrong address and ECC No. same bearing the address of our second unit but Purchase order was made in our unit ,the material is received in our unit and payment made by us and the same is used in exciseable goods and cleared on the payment of duty , During the audit of our unit we have reversed the same along with interest on objection of audit party . In this regard please suggest . 1. We have received certificate from the end of supplier regaring the their clearicals error and rectify the same invoices duty signed and stamped by the party 2. What will be the procedure to take the re credit of the reversed cenvat during audit Please also provide any case law \judgement, circular regarding said issue 2.

AI Summary

Cenvat credit re availment permitted as fresh credit where supplier corrects invoices; retain documents to mitigate challenges.
Where Cenvat credit was reversed after audit because invoices bore incorrect address/ECC, but the supplier issues corrected invoices and a rectifying certificate and the goods were received, paid for and used in dutiable manufacture, the credit can be availed anew as fresh Cenvat credit rather than treated as reinstatement; retaining corrected documents and transaction records is essential to support the fresh claim and to address any departmental queries.