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 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.