Cenvat Credit

[Sanjay Sharma]

Dear Experts,

Is CENVAT credit admissible on original Invoice in case loss of Duplicate copy of Transporter of invoice and is there any permission from Excise department is required or not, pls. give your opinion in with the supporting rule/ circular or case law.

Regards

Sanjay Sharma

AI Summary

CENVAT Credit Allowed on Original Invoice if Duplicate is Lost; No Excise Department Permission Needed Since 2004 A user inquired whether CENVAT credit is permissible on the original invoice if the duplicate copy for the transporter is lost, and whether permission from the Excise department is required. Experts responded that there is no rule mandating credit only on the duplicate copy, so credit can be taken on the original invoice without needing department permission. This practice is not subject to litigation, and since September 2004, the Cenvat Credit Rules allow credit on the original invoice. All respondents agreed that no additional permission is necessary.