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

[SANJEEV JADHAV]

In case of misplacement of 'Duplicate for transporter copy', you can avail cenvat credit on Original for Buyer copy also. At present their is no any provision in Cenvat Credit Rules that the credit should be taken only on "Duplicate for transporter copy". You can avail credit on any duty paid valid document. Many judgements are availiable on this issue.

[Surender Gupta]

There is no specific provision. You can avail the credit on any one of the two copies of Invoice, i.e. original or duplicate. It is absolutely correct if you avail the credit on the basis of original copy of Invoice in the absence of duplicate copy. In case department try to raise an issue, ask the officer to refer any specific provision which deny the credit on the basis of original copy of Invoice. Only restriction is, " Don't take credit based on the ineligible documents such as extra copy, photo copy, credit note etc and documents which do not contain the required particulars"

[Bhadresh Sheth]

You have mentioned that several judgments are available on this matter....to allow taking of Cenvat Credit on original copy of invoice in cases where the duplicate is not available (lost).  Can you please give me some reference?

[ALOK GUPTA]

1-     Commissioner of Central Excise, Kolhapur Versus Shah Precicast (P) Ltd.  2011 (4) TMI 292 - CESTAT, MUMBAI

2-    CCE v. Vikrant Tyres 2005 (1) TMI 663 - CESTAT BANGALORE =[2005 STT 189 (CESTAT)]

3-    Bombay Goods Transport Association v. UOI   1993 (12) TMI 71 - BOMBAY HIGH COURT = [1995 (77) E.L.T. 521 (Bombay HC DB]

AI Summary

Cenvat credit can be claimed on the original buyer invoice when the duplicate transporter copy is lost, subject to valid duty paid proof. Cenvat credit may be claimed on the original buyer's copy when the duplicate transporter copy is lost, because the Cenvat Credit Rules do not mandate use of the duplicate; the document relied on must be a valid duty paid invoice containing required particulars, and credits cannot be taken on ineligible documents such as extra copies, photocopies or credit notes.