Cenvat Copy Lost In Transit

[Avinash Bhavsar]

Dear Sir,

 

Our Unit is Excisable we purchase the inputs from Noida (Haryana) the supplier transfer the matrial from Noida to his godown its near our factory than as per our requirment they send us the material. Unfortunately in transit the big bunch of Cenvat Copy (60 copy) lost by driver.

Now they send us Triplicat copy of above along with Police FIR copy (Statement by driver the copy lost in transit)

we avail the cenvat credit or not of above copy pls guide us

Regards,

Avinash Bhavsar

 

[Mahir S]

NO, you could not have availed such cenvat credit if the above query would have been raised a decade back..

Now, Yes, cenvat credit can surely be availed...Dont get too much confused, just avail the cenvat credit.

 

[NEERAJ KUMAR, RANCHI]

Hi,

According to the present prevailing law cenvat credit can be availed on any copy of the invoice. Therefore, you can avail cenvat credit on the basis triplicate copy of invoice.

[YAGAY and SUN]

Yes, CENVAT credit can be availed on any copy of the Invoice without any hitch.

[MANJUNATH MS]

As per Rule 9 of Cenvat Credit Rule, 2004 credit can be taken basing on an invoice issued by a manufacturer for clearance of inputs.  It does not stipulate duplicate only.  In view of the same there is no hard in taking credit on the strenght of other copy.  But ensure that credit is not taken twice

[V K]

Cenvat can be claimed on the basis of Any original Documents m which claims that the Excise Duty has been paid/payable.......

AI Summary

Cenvat credit admissible where invoice copy plus supporting evidence shows excise duty paid, despite loss of original.
Loss of an excise invoice in transit does not preclude taking CENVAT credit where an invoice copy and supporting evidence establish that excise duty has been paid or is payable; contemporary interpretation of the Cenvat Credit Rules permits credit on any copy of the invoice. Triplicate invoices supported by a police FIR and supplier confirmation can substantiate a claim, but claimants must ensure the credit is not taken twice and must retain supporting records to demonstrate duty liability and the transactional chain.