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

[Raginee Goyal]

Kindly lodge FIR for loss of documents and intimate the loss of documents to Assitant Commissioner of Central excise through Range superintendent for verification of credit on purchases of which documents have been inadvertently lost. Proviso to Rule ( says :

 

…Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service tax Registration number of the person issuing the invoice, as the case may be, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit;..”

The credit may thus be availed accordingly.

[YAGAY and SUN]

Yes, you can avail the CENVAT credit on the Tripicate Copy of the Invoice as Department can't deny the facts that the said material was not used in the manufacturing of final products.

Lodging a FIR and Intimation to Department is a precondition for availing the CENVAT credit on Triplicate copy of the Invoice.

AI Summary

CENVAT credit on triplicate excise invoice permitted if FIR filed and department verifies receipt and accounting.
If original and duplicate excise invoices are lost and only the triplicate copy remains, CENVAT credit may be allowed where the triplicate contains duty, goods description, assessable value, supplier's registration and premises details, and the Deputy/Assistant Commissioner is satisfied goods were received and accounted for; lodging an FIR and intimating the loss to the department through the Range Superintendent for verification are required prior to availing credit.