https://www.taxtmi.com/forum/issue?id=107709 Supplementary excise invoices issued for rate revisions are covered by the documents prescribed under rule 9(1)(b) of the Cenvat Credit Rules; the statutory six-month limitation for availment of Cenvat credit is computed from the supplementary invoice date, and credit is permissible only where the invoice falls within that six-month period. Additionally, credit should be claimed only when the supplementary invoice is issued by the manufacturer, as dealer-issued supplementary invoices may not qualify. en-us Tue, 16 Dec 2014 12:23:34 +0530 Thu, 23 Jan 2025 15:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107709 Supplementary excise invoices issued for rate revisions are covered by the documents prescribed under rule 9(1)(b) of the Cenvat Credit Rules; the statutory six-month limitation for availment of Cenvat credit is computed from the supplementary invoice date, and credit is permissible only where the invoice falls within that six-month period. Additionally, credit should be claimed only when the supplementary invoice is issued by the manufacturer, as dealer-issued supplementary invoices may not qualify. Discussion-Forum Central Excise Tue, 16 Dec 2014 12:23:34 +0530 https://www.taxtmi.com/forum/issue?id=107709