https://www.taxtmi.com/forum/issue?id=108615 When material is short received, a debit note for the rate difference should include Excise duty and Sales Tax because the recipient is not entitled to claim Cenvat credit for material that was short received or not received; therefore tax liabilities must be reflected on the debit note rather than adjusted through input credit. en-us Sat, 16 May 2015 16:07:15 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108615 When material is short received, a debit note for the rate difference should include Excise duty and Sales Tax because the recipient is not entitled to claim Cenvat credit for material that was short received or not received; therefore tax liabilities must be reflected on the debit note rather than adjusted through input credit. Discussion-Forum Central Excise Sat, 16 May 2015 16:07:15 +0530 https://www.taxtmi.com/forum/issue?id=108615