Duplicate for Transporter

[RAJENDRA KHOMNE]

If duplicate for transporter copy is missing can cenvat credit taken on other copy (original or Triplicate)

Thanks,

Khomne R. M.

[YAGAY andSUN]

You can avail CENVAT credit on Original Copy of the Invoice.

[MUKUND THAKKAR]

you can avail cenvat credit of any copy ..cenvat rules is not specify any copy for avialment of cenvat credit..

[KASTURI SETHI]

I fully agree with both experts. M/s.YAGAY AND SUN and Sh.Mukund Thakkar, Sirs. For additional information Board's circular is appended below:- (Though rules have been changed at a large scale but this circular has not been rescinded.)

Modvat - Inconvenience in claiming Modvat credit against transporter’s copy of invoice

Circular No. 412/45/98-CX, dated 5-8-1998

[From F. No. 267/58/98-CX.8]

Subject : Inconvenience in claiming Modvat credit against transporter’s copy of invoice - Clarification regarding.

[Rajagopalan Ranganathan]

Sir,

Rule 9 (1) of Cenvat Credit rules, 2004 states that-

It is nowhere stated in this rule that credit can be availed on the basis of duplicate copy and if the duplicate copy is lost intransit or otherwise, permission is to be taken from the jurisdictional deputy/Assistant Commissioner.

Therefore if the duplicate copy is lost you can take credit on the basis of original one. In the circulars mentioned by Shri Kasturi Sir, that portion of the instructions that request has to be made to the jurisdictional Deputy/Assistant Commissioner for taking credit on the basis of original invoice is no longer valid since rules are having overriding effect on circulars issued by CBEC.

[KASTURI SETHI]

I agree with Sh.Rajagopalan Ranganathan, Sir. Permission from A.C. is not required.

[Mahir S]

Rajendra ji,

As per Rule 9 (1) a of CCR, credit can be taken on an Invoice issued by the manufacturer. Manufacturer issues three sets of Invoice and hence any of the set is eligible for Cenvat credit.

However, during course of Audit, department may raise question due to the chances of double cenvat credit on both the copies.

Availing cenvat credit on original copy, though allowed, is not so easy as it seems to be.

[KASTURI SETHI]

Sh.Mahir S,

Sir, That is why I thought it proper to post Board's circular as additional information otherwise I have already agreed with M/s.YAGAY AND SUN and Sh.Mukund Thakkar, Sirs. Sh.Mukund Thakkar has supported the views of M/s.YAGAY AND SUN elaborately. It is pertinent to point out that old circulars based on old rules and have not been rescinded can throw light on the practice of the department, if present rules are silent. The questioners who are quite young must know what practice remained in force during seventies, eighties, nineties. No aspect aspect should remain untouched while replying. This is my prospective.

AI Summary

Cenvat credit can be claimed on the original or any invoice set even if transporter copy is missing, subject to audit scrutiny. Availability of CENVAT credit is not limited to the transporter (duplicate) copy; credit may be availed on the original or any invoice set issued by the manufacturer. The Cenvat Credit rules do not mandate a specific copy and override older circular instructions requiring prior permission from tax officers. However, the department may inquire during audit to prevent double credit, so taxpayers should retain records to substantiate the claim.