TaxTMI 
TaxTMI 
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
Material Without Cenvat Copy
28 Feb 2012 
9 Replies 
6042 Views Asked by
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. (AI Summary)
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. (AI Summary)