Yes, Cenvat credit can only be claimed where delivery is made. As per Rule 4(1) of Cenvat Credit of eligible duties( pls refer Rule 3(1)) in respect of inputs may be taken on receipt of inputs in the factory of the manufacturer and Cenvat credit taken on the basis of (refer rule 9(1)) :-
1.Mfr invoice
2.FSD invoice
3.SSD invoice
Vardhaman Group of India
Pimpri Chinchwad
CA Inter
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Shaswat initial support private limited
Ahmedabad
CS
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CAclubindia
