Cenvat credit on triplicate invoices accepted as valid support for waiver of pre-deposit and stay

Rule 7 of the Cenvat Credit Rules, 2002 was treated as a simplified credit provision: credit could be taken on the basis of an invoice issued for clearance of inputs or capital goods, without importing additional restrictions from the earlier Rule 57G regime. The supplementary CBEC instructions were read as barring only extra copies of invoices, not the ordinary duplicate or triplicate copies. On that reasoning, triplicate manufacturer invoices were accepted as valid supporting documents for Cenvat credit, and the appellant was found to have established a strong prima facie case for waiver of pre-deposit and stay of recovery.

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Issues: Whether triplicate copies of invoices could be treated as valid documents for availment of Cenvat credit under Rule 7 of the Cenvat Credit Rules, 2002, and whether the appellant had made out a case for waiver of pre-deposit and stay of recovery.

Analysis: Rule 7 of the Cenvat Credit Rules, 2002 was read as a simplified provision, unlike the more intricate earlier regime under Rule 57G of the Central Excise Rules, 1944. The order noted that the Rule allowed credit on the basis of an invoice issued for clearance of inputs or capital goods and did not impose the additional restrictions suggested by the revenue. It was further observed that the supplementary CBEC instructions only prohibited extra copies of invoices, not the regular copies. On that basis, triplicate copies of the manufacturer's invoices were treated as appropriate documents, and the appellant was found to have established a strong prima facie case.

Conclusion: The appellant was entitled to waiver of pre-deposit and stay of recovery in respect of the disputed amount.

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