TaxTMI 
TaxTMI 
Dear Sir,
If duplicate transporter copy missed, can we availed CANVAT Credit?
Please advice in detail.
Thanks & Regards,
Sanjay Vasava
CANVAT credit
15 Sep 2016 
13 Replies 
4819 Views Asked by
Guest 
CENVAT credit availability depends on authorised invoice documentation, not solely on the transporter's duplicate copy; originals preferred.
CENVAT credit is claimable on the basis of authorised invoices, challans and specified certificates and is not confined expressly to the transporter's duplicate copy; if original or duplicate is missing, a taxpayer may obtain a triplicate from the supplier or rely on other admissible documents, but photocopies are contestable and auditors may insist on original/duplicate, so a conservative approach-preserve originals, secure supplier triplicate, or lodge FIR if lost-is advised to satisfy the authority. (AI Summary)
CENVAT credit is claimable on the basis of authorised invoices, challans and specified certificates and is not confined expressly to the transporter's duplicate copy; if original or duplicate is missing, a taxpayer may obtain a triplicate from the supplier or rely on other admissible documents, but photocopies are contestable and auditors may insist on original/duplicate, so a conservative approach-preserve originals, secure supplier triplicate, or lodge FIR if lost-is advised to satisfy the authority. (AI Summary)