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CENVAT CREDIT- Urgent

This query is : Resolved 

30 April 2009 Sir,

A ltd. is a manufacturer of pet bottles. They purchased capital goods from B ltd, which is a 100% EOU. B Ltd. not charged and paid education cess on the above said removal of goods during the period 2004-2007.

But there meanwhile there was a judgement from CESTAT Ahmedabad on the same issue and confirming to pay Education cess on excise duties for removal effected from 100% EOU. Based on the above judgement B Ltd. paid the Education cess and Seconadary education cess thru their PLA A/c.

Now B Ltd. issued supplementary invoices to A Ltd. for the amount of Education cess and Seconadary education cess and A ltd. paid it to B ltd.

Whether A Ltd can claim such amount as CENVAT credit?
Is there any supporing provisions or Rules relating to that?

Thanking You.


30 April 2009 Hello
You may take the Credit based on Supplementary Invoice.

See this more info:
https://www.caclubindia.com/forum/message_display.asp?quote=134148&group_id=21332


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