Refusal to submit Excise duty Gate Pass
Guest
One of our suppliers (Dealer of an Electric motor manufacturer in India)is refusing to submit proof of excise duty payment like ED gate pass/Invice.Can they refuse as per rules?
Electric Motor Dealer Refuses Excise Duty Proof; Amendments to Cenvat Credit Rules Remove Previous Verification Requirement. A supplier, a dealer of an electric motor manufacturer in India, is refusing to provide proof of excise duty payment, such as an excise duty gate pass or invoice. A query was raised regarding the legality of this refusal. In response, it was clarified that under the earlier Cenvat Credit Rules, 2004, the person availing Cenvat Credit had to ensure the payment of excise duty. However, amendments have since been made, removing the requirement for the person availing Cenvat Credit to ensure the payment of excise duty. (AI Summary)