https://www.taxtmi.com/forum/issue?id=109299 Credit notes issued after removal of goods are not among the documents prescribed for taking Cenvat credit under Rule 9; therefore credit cannot safely be taken on the basis of a self issued credit note. A compliant supplementary invoice or the statutory refund procedure is the proper mechanism to rectify excess duty paid due to post clearance discounts where customers have not availed credit. If customers have availed credit, reversal by them and interest consequences may arise. en-us Sat, 17 Oct 2015 15:31:17 +0530 Thu, 23 Jan 2025 15:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109299 Credit notes issued after removal of goods are not among the documents prescribed for taking Cenvat credit under Rule 9; therefore credit cannot safely be taken on the basis of a self issued credit note. A compliant supplementary invoice or the statutory refund procedure is the proper mechanism to rectify excess duty paid due to post clearance discounts where customers have not availed credit. If customers have availed credit, reversal by them and interest consequences may arise. Discussion-Forum Central Excise Sat, 17 Oct 2015 15:31:17 +0530 https://www.taxtmi.com/forum/issue?id=109299