LOSS OF DUPLICATE FOR TRANSPORTER COPY

[MANOHAR SHETTY]

The duplicate for transporter copy has been lost in transit. Whether we can take credit of Cenvat on the basis of Original Invoice and under what rule

 

 

Manohar Shetty

[Snehal Kulkarni]

 

You may take the Cenvat Credit on Original Copy of Excise Invoice. Please go through Rule 9 of CCR 2004, It is mentioned that you can avail the cenvat credit on Invoice.

[CASeetharaman KC]

As per Rule 9 cenvat credit can be taken even on supplementary invoice issued by the supplier 

[Bhadresh Sheth]

Is there any judgement which shows that taking of cenvat credit on the original invoice is acceptable in cases where the duplicate copy is lost?

AI Summary

Cenvat credit on original excise invoice permissible under invoice-based credit rule, supplementary invoices also acceptable.
Availability of Cenvat credit when the duplicate transporter copy is lost: credit may be taken on the original excise invoice under the invoice-based credit rule, and a supplementary invoice issued by the supplier is an acceptable alternative; a question remains about judicial authority confirming this practice.