TaxTMI 
TaxTMI 
Refusal to submit Excise duty Gate Pass
07 Dec 2010 
1 Reply 
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Cenvat Credit verification: recipient no longer required to ensure supplier's excise duty payment before claiming credit.
A supplier's refusal to provide excise duty documents (gate pass/invoice) prompted whether a purchaser must ensure payment before claiming Cenvat Credit. Under the original Cenvat Credit Rules, 2004 the recipient had to ensure excise duty payment, but subsequent amendments remove that obligation: the person availing Cenvat Credit is no longer required to ensure the supplier has discharged excise duty as a precondition to claiming credit. (AI Summary)
A supplier's refusal to provide excise duty documents (gate pass/invoice) prompted whether a purchaser must ensure payment before claiming Cenvat Credit. Under the original Cenvat Credit Rules, 2004 the recipient had to ensure excise duty payment, but subsequent amendments remove that obligation: the person availing Cenvat Credit is no longer required to ensure the supplier has discharged excise duty as a precondition to claiming credit. (AI Summary)
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?