cenvat on imported goods

[NAVIN SINGHAL]

CAN DEPARTMENT DENIED CENVAT CREDIT ON PHOTOCOPY OF TR -6, CHALLAN IF THE SAME HAS BEEN SEND TO BANK ALONG WITH EXCHANGE CONTROL COPY OF BILL OF LADING OR IF ORIGINAL TR-6 HAS LOST

AI Summary

Can CENVAT credit be denied if only a photocopy of TR-6 challan is available? Verification needed for approval. A query was raised about whether the department can deny CENVAT credit if only a photocopy of the TR-6 challan is available, given that the original has been lost or sent to the bank with the bill of lading. The response indicated that while the original TR-6 challan is typically required, the department should not deny credit if a photocopy is presented. The payment can be verified through the department's records, or a bank certificate supporting the photocopy can be provided to ensure credit is granted.