Cenvat credit on supplementary invoice

This query is : Resolved

subhash sharma (Querist)
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11 April 2013 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.

CA Dileep Surya Kumar

CA Dileep Surya Kumar (Expert)
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11 April 2013 Yes, Cenvat credit can be taken on the basis of supplementary invoices however delay should be for bonafide reason , should not be by reason of fraud ,willful misrepresentation etc)