Excise duty- supplementary invoice

[RAJESH NEELAKANTA IYER]

An SSI Unit claiming duty exemption within the limit of 1.5 crores issued a cenvatable invoice without duty. Subsequently they have crossed the exemption limit and then start billing invoice with payment of duty. Can they issue supplementary invoice for price revision with duty now, for invoices pertains to the period when they are in SSI exemption limit. Illustriatively, on 10.10.2012, they are crossed exemption limit, upto 10.10.2012 they are not paying excise duty from 11.10.2012, they started paying excise duty. For invoices raised on 05.10.2012 

AI Summary

SSI Unit Can Issue Supplementary Invoices with Duty Post-Exemption; Cenvat Credit Available If Payment Is Voluntary An SSI unit initially claimed excise duty exemption within a 1.5 crore limit and issued invoices without duty. After exceeding this limit on October 10, 2012, they began issuing invoices with duty. The unit inquired whether they could issue supplementary invoices with duty for previous invoices issued during the exemption period. Responses indicated that supplementary invoices can be issued, and Cenvat credit can be availed by the recipient if the payment is voluntary and not related to an offense. If the supplementary invoice value causes the exemption limit to be exceeded, duty can be paid, allowing the customer to claim credit, barring any suppression of facts.