TaxTMI 
TaxTMI 
one of my client has lost his invoice during the transport , they given FIR complaint, what is the next step we can use same serial invoice nu
Rule 11 of central excis rule
06 Aug 2012 
4 Replies 
19385 Views Asked by
Invoice copy eligibility: Any original, duplicate or triplicate invoice copy qualifies for Cenvat credit; photocopies excluded.
A manufacturer issues three physical invoice sets-original for buyer, duplicate for transporter and triplicate for assessee-and any such genuine physical set qualifies for Cenvat credit; photocopies, scanned copies or extra unauthorised copies are not acceptable. An FIR may be used as supporting evidence if a copy is lost but is not strictly necessary to claim credit where a lawful original, duplicate or triplicate exists. Reuse of the same invoice serial number for a new invoice is not permitted. (AI Summary)
A manufacturer issues three physical invoice sets-original for buyer, duplicate for transporter and triplicate for assessee-and any such genuine physical set qualifies for Cenvat credit; photocopies, scanned copies or extra unauthorised copies are not acceptable. An FIR may be used as supporting evidence if a copy is lost but is not strictly necessary to claim credit where a lawful original, duplicate or triplicate exists. Reuse of the same invoice serial number for a new invoice is not permitted. (AI Summary)