cenvat credit of Excise Duty paid by the job worker(Repairs)

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If Company ABC (Registered Company under Excise Act) sends goods to Company XYZ (Unregistered Company under Excise Act) vide Invoice no. 1. Now Company XYZ sends goods to Company PQR (Registered Company under Excise Act) for Repairs with a same invoice no. 1. So Can Company PQR can take a cenvat credit on the basis of invoice no. 1 which is issued by Company ABC to Company XYZ ?

AI Summary

Company PQR Can't Claim Cenvat Credit Using ABC's Invoice; XYZ Must Register and Issue Its Own Invoice A discussion on a forum addresses whether Company PQR can claim Cenvat credit for goods sent by Company XYZ for repairs under an invoice originally issued by Company ABC. The first response clarifies that using ABC's invoice for job work is incorrect under Central Excise Rules, and XYZ should use its own documentation. The second response adds that invoice endorsement is not allowed, and XYZ should register and issue its own invoice for PQR to claim Cenvat credit. It also notes that job workers are not required to pay excise duty, thus not needing Cenvat credit.