We have cleared material with excise duty to our vendor for trial purpose who is not registered under Central Excise Act. Our vendor has lost our transporter copy and sent us material after trial is done without our transporter copy.
Can we avail the cenvat credit on basis of our original invoice which is lying with us.
Can Cenvat Credit Be Claimed with Lost Transporter Copy? Review Rule 16 for Guidance. A party inquired about availing Cenvat credit after clearing materials with excise duty to a vendor for trial purposes. The vendor, unregistered under the Central Excise Act, lost the transporter copy and returned the materials. One respondent advised that credit could be claimed using the original invoice if a correlation is established, suggesting obtaining a declaration from the vendor. Another respondent recommended reviewing Rule 16 of the Central Excise Rules, 2002, for further guidance. (AI Summary)