TaxTMI 
TaxTMI 
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
LOSS OF DUPLICATE FOR TRANSPORTER COPY
07 Feb 2011 
3 Replies 
12111 Views Asked by
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. (AI Summary)
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. (AI Summary)