Material withou CENVAT copy of Ex. Invoice

[Sanjay Sharma]

Dear Sir,

 

Supplier has dispatch the material with Original and Duplicate for Transporter copy of Excise invoice but,  in transit the transporter missed both the documents i.e . Original Invoice and Duplicate for Transporter copy of the Excise invoice, only the Triplicate copy of inv.  can be made available, can the cenvat credit can be availed on the Triplicate copy of Ex. Invoice?.  pls. tell us what to do to avail the Cenvat Credit of the same with supporting rules, case law etc. in this situation.

 

Regards

Sanjay Sharma

AI Summary

CENVAT Credit Claim Possible with Triplicate Copy if FIR Filed and Details Verified; Notify Excise Commissioner. A query was raised regarding the possibility of availing CENVAT credit when only the triplicate copy of an excise invoice is available, as the original and duplicate copies were lost in transit. The responses advised lodging a First Information Report (FIR) for the lost documents and notifying the Assistant Commissioner of Central Excise. It was clarified that CENVAT credit can be claimed on the triplicate copy if the necessary details are present and verified, and the goods are accounted for in the receiver's records. Compliance with these steps is necessary to avail the credit.