TaxTMI 
TaxTMI 
cenvat on imported goods
30 Jul 2010 
2 Replies 
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Cenvat credit: photocopy of TR-6 with bank certification or exchange-control documents should not bar entitlement if payment is verifiable.
Where the original TR-6 challan is lost, production of a photocopy should not by itself bar entitlement to cenvat credit because payment can be verified from departmental records; alternatively the taxpayer may produce a bank certificate corroborating the photocopy and supporting import documents such as the exchange-control copy of the bill of lading to substantiate the claim. (AI Summary)
Where the original TR-6 challan is lost, production of a photocopy should not by itself bar entitlement to cenvat credit because payment can be verified from departmental records; alternatively the taxpayer may produce a bank certificate corroborating the photocopy and supporting import documents such as the exchange-control copy of the bill of lading to substantiate the claim. (AI Summary)
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