Cenvat Credit Rules - Invoice address mismatch

Hi,

We are a manafacturer and in the year 2001 we had changed/sold our Head offcie address from say "X" to our factory address say "Y".

Thereafter still, one of our suppliers (a PSU) continues (from 2004-2007) to send us Invoices (Excise Invoice) with our old offcie address ("X").

As the material was being transported by our authorized transporters, we did not face any problems with the address as the goods was being brought at our facotry addresss and we were claiming CENVAT Credit on the same.

Recently in an Excise Audit, the Auditor has pointed out that

"it is observed that you have wrongly availed Cenvat Credit of Rs........ addressed to "X"  which is neither your factory nor your head office address, in contravention of Rule 4 & 9 of Cenvat Credit Rules, 2004.

Your early reply in the regard is requested"

The said goods have been dully used for manufacture of goods and sold with proper Central Exicse Invocie and duty paid. They have been mentioned in all Excise returns and Cenvat credit has been availed.

Can someone please advise how do i save my skin. Any reference to past ruling ...would be of great help.

Here, i would like to add that all the Invoices carry my Excise Registration Number and in our RC form issued by the Excise Department the address mentioned is our factory address.

Thanks

Replies (1)

In your case you can say to the department that I have been informing the consignee regularly for the change of address but he has not been updating it.

And to prove that your cenvat credit cannot be denied in your kind of case there are various supporting judgments in which it is clearly said that if the wrong address is given the cenvat cannot be denied.
Please refer to the decided case of CCE Vs. Jammu Woodplast 2000(121) ELT 777 (CEGAT SMB)

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