Cenvat credit - how to claim credit where duplicate copy of invoice is not not available (lost)

[Aijaz Banemiya Shaikh]

Duplicate for Transporter invoice is not available what is the procedure to avail credit. Documents & authority prescribed under cenvat credit rules

AI Summary

Claiming Cenvat Credit Possible Without Duplicate Invoice Using Original Buyer's Copy Under Cenvat Credit Rules A discussion on claiming Cenvat credit without the duplicate transporter invoice copy reveals that credit can still be availed using the original buyer's copy. There is no specific provision in the Cenvat Credit Rules mandating the use of the duplicate copy. Participants suggest that credit can be claimed on any valid duty-paid document, and several judgments support this stance. However, credit should not be claimed on ineligible documents like photocopies or credit notes. References to relevant legal cases are provided to substantiate this approach, including decisions from CESTAT and the Bombay High Court.