Material Without Cenvat Copy

[Avinash Bhavsar]

Dear Sir,

 

Excisable Inputs received us from supplier without Cenvat copy any rule with Cenvat Credit rule we unload the the material without copy or not?

Warm Regards,

 

Avinash Bhavsar 

[Vivek Harsh]

 

No credit is allowed without copy of Excise Invoice and moreover removal of goods without invoice are liable to confiscation.  You should ask supplier for Excisable Invoice.

[Avinash Bhavsar]

Dear Sir,

 

Can we duty claim origianl for buyer copy.

 

[YAGAY and SUN]

You can claim Cenvat Credit on Original Invoice.  There is no bar as such in this regard.

[Vivek Harsh]

 

Credit is always claimed on original buyers copy only.

[DEV KUMAR KOTHARI]

It is always better to ensure that the goods come with original invoice, or  in case due to mistake document is not sent , at least get assurance from supplier before unloadign excisable goods and obtain original asap.

[Mahir S]

Yes of course, u can surely unload the cenvatable goods if received without cenvat copy  After all, it is not feasable for returning the goods, especially when the freight is to be paid by you.

As such there appears to be no rule wherein such goods can be unloaded without cenvat copy. However, i suggest you tthe following ways,which are my own personal views and purely based on my own experience :

1) If goods are received on Commercial Invoice/Delivery Challan then the same may be unloaded.

2) If no such copy is available, then contact the supplier and get a Fax copy of the cenvatable invoices and unload the goods.

3) If it is not possible, then at least get the Excise invoice number and date of invoice mentioned by the supplier.

4) Keep your Purchase order copy and any other material evidence/fax copy for confirmation of such order.

5) Cenvat credit should be availed only when the Cenvat Copy is received. However, the quantity received may be shown in your inward register/factory gate register.

6)  Transporter should give an undertaking that the goods were brought by them without cenvat copy and that they have forgotten to collect the same from the supplier.

[rakshit verma]

On the basis of judgments, Cenvat credit can also be claimd on the basis of triplicate copy of invoice.

 

Advocate Rakshit Verma

[Dilip Darji]

Dear Sirs.

Para 4.2 of Chapter 4 of Supplementary Instructions to CBEC Manual, in dicates that "the assessee may make extra copies of Invoice for his other requirement. But such copies shall be prominently marked "NOT FOR CENVAT PURPOSE"

This indicates that such extra copies are the only excusion for the for purpose of availing CENVAT credit. This further indicates that you may avail CENVAT credit on any copy (original/duplicate/triplicate) of invoice.Although this may a point of dispute, however legal position is vey clear.

There is no rule that in absense of original, duplicate vor triplicate copy of excise invoice, the goods cannot be unloaded. As long as you have any document in you hand, in your name, irrespective whether excise or otherewise, you can very well unload the goods.

[DEEPAK SHARMA]

There is no bar to take Cenvat Credit or unload the material without Cenvat Invoice, there is various case where the apex court is in continuation giving the decesion in favour of appellant, who is without Ccenvat invoice. your supplier had paid excise duty including suffucuent entry in RG-1 register as well as RG-23A-II, and you have also in the excisable goods in your inpur register and did payment through cheque to your supplier. no one can challange if you does not having cenvat copy. Thanks

AI Summary

Cenvat credit documentation: credit requires an excise invoice copy, but goods may be unloaded with evidentiary safeguards.
Cenvat credit is claimable only upon receipt of the excise invoice copy (original or recognized duplicates), and credit should be availed only when that copy is received. Goods may nonetheless be unloaded without the Cenvat copy if documentary safeguards are taken: obtain a fax/scanned copy or invoice details from the supplier, retain purchase orders/delivery challans, record receipts in the inward/factory gate register, and secure a transporter undertaking, then procure the original invoice promptly to substantiate credit.