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

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.