Cenvat credit on supplementary invoice
SUBHASH SHARMA
(Querist) 11 April 2013
This query is : Resolved
ONE OF MY CUSTOMER HAS RAISED THE SUPPLIMENTARY INVOICE AS IB 31.03.11 FOR 2010-11. AND EXCISE DUTY WAS DEPOSITED ON SUCH INVOICES. NOW ON APRIL 2013 HE CAME TO KNOW THAT INVOICES WERE NOT HANDED OVER TO THE CUSTOMER AND LYING IN OUR(MY CLIENT'S) PREMISES.
NOW CAN CENVAT CREDIT BE AVAILED ON SUCH INVOICES OR NOT.
PLEASE ADVISE.
DEBENDRA NATH SAMAL
(Expert) 11 April 2013
As per invoice system, every CENVAT Invoice should contain No. pre-printed or auto generated No.by system. There is no scope for supplementary invoice. The additinal/supplementary invoice may arise if there is provisional assessment. But supplementary invoice should be any original No. There is also the chance of any supplementary Invoiceif any Debit note/Credit Note is issued. All things should be done with information to the Suptd. Central Excise, Range.
Raj Kumar Makkad
(Expert) 14 April 2013
CENVAT invoice system has not taken over the old system of numbering.
