CENVAT if DFT copy miss placed

[Asked by Guest]

Dear sir,

We record duplicate for transporter invoice copy for the support of availing CENVAT credit. In a case, vendor miss placed DFT copy and vendor is ready to provide accounts copy(in original) for availing credit and certified true copy. Can i avail CENVAT credit based on accounts copy and certified true copy?.

Thanks and regards

Arunachalam

[MUKUND THAKKAR]

yes , you can.

[Rajagopalan Ranganathan]

Sir,

Rule 9 of Cenvat Credit Rules, 2004 stipulates that-

9. (1) The CENVAT credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely :-

(a) an invoice issued by-

(i) a manufacturer or a service provider for clearance of -

(I) inputs or capital goods from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer;

(II) inputs or capital goods as such;

(ii) an importer;

(iii) an importer from his depot or from the premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002;

(iv) a first stage dealer or a second stage dealer, as the case may be, in terms of the provisions of Central Excise Rules, 2002;

It does not distinguish the original or duplicate copy of the invoice. Therefore you can take credit even on the basis of original copy of the invoice.

[KASTURI SETHI]

I support the views of both experts.

[Himansu Sekhar]

The accounts copy should be either original/duplicate/triplicate copy. Accounts copy is if among any of these copies you can take the credfit.certified true copy is not a valid document. In such a case the copy to be certified by the jurisdictional range officer. These are the safe guard measures provided under rule 12 of the Cental excise rules read with rule 9 of CCR 04.

[Himansu Sekhar]

Sorry, it is central not dental

AI Summary

CENVAT credit acceptance based on original or duplicate transporter/accounts invoice; certified true copy alone is insufficient.
CENVAT credit may be taken on the basis of specified invoice copies issued by suppliers or importers; the rules do not distinguish original from duplicate/triplicate invoice copies, so an accounts copy that is one of those copies can support credit. A supplier's certified-true copy alone is not a valid document unless the copy is certified by the jurisdictional range officer under the relevant safeguard provision.