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

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.