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

[YAGAY andSUN]

Invoice in name of Head Office/Corporate Office/ Registered Office etc.

Invoice with address of Head office is eligible for CENVAT credit. Some important judgments for your kind information.

Modren Petrofils v CCE (2010) 29 stt 111 (CESTAT SMB).

CCE v Chamundi Textiles  (2011 (3) TMI 193 - CESTAT, BANGALORE) = (2011) 270 ELT 531 (CESTAT SMB)

CCE v Samita Conductors  (2012 (11) TMI 432 - CESTAT, AHMEDABAD)= (2012) 278 ELT 492 (CESTAT SMB)

Chemplast Sanmar v CCE, LTU  (2010 (12) TMI 549 - CESTAT, CHENNAI) =(2011) 267 ELT 392 (CESTAT SMB)

AI Summary

CENVAT credit eligibility: invoices to head or registered office remain admissible where consignments and endorsements prove delivery to the factory. Invoices issued in the name and address of a head, corporate, or registered office do not automatically bar eligibility for CENVAT credit if consignments are endorsed or otherwise documented as sent intact to the factory and supporting transport and receipt records demonstrate receipt and use at the production location; taxpayers should preserve invoice endorsements and delivery documentation to substantiate credit claims and rely on tribunal precedent accepting such documentary evidence.