Credit on Invoice address mentioned of Head/Registered Office

[Ashok Chopra]

Respected Forum,

I have received goods in the factory on the invoices address mentioned of Head Office and in some case Registered Office and endoresed on the invoice that 'Entire intact consignment has been sent to factory at ____(address of the factory).

Pls let me know, i have taken correct credit or not

pls let me know the rule or notification issued for the subject

if correct credit is not taken by me, what should i do

what is the correct procedure

pls guide me accordingly

AI Summary

Invoices Addressed to Head Office Eligible for CENVAT Credit, Supported by Key Judgments and Guidelines A query was raised regarding the eligibility of CENVAT credit when goods are received at a factory but the invoice is addressed to the Head or Registered Office. The response clarified that invoices addressed to the Head Office are eligible for CENVAT credit, supported by various judgments from cases like Modren Petrofils, Chamundi Textiles, Samita Conductors, and Chemplast Sanmar. The discussion aimed at guiding the correct procedure for taking credit under these circumstances.