Rule 11 of Central Excis 2002

[MUNIRAJ SRINIVASAN]

Dear Sir,

one of my client issued transporter invoice copy to customer, he had lost the same has been complaint to the local police station, I intimated Aces.web site invoice has cancelled but client want to send same serial number invoice to customer is possible under the legal provision,  

[JAMES PG]

In the erstwhile Modvat Credit Rules, credit will be sanctioned only based on FIR of the complaint filed with Police in case of loss of original/duplicate. Even after the amendment in Rules and introduction of Cenvat Credit Rules, people are blindly following the practice which is not warranted at all. As per Rule 11 of CE Rules, a manufacturer can issue three copie sof Invoice, ie, Original, Duplicate and Triplicate. If both duplicate is lost , credit can be taken against Original and if original is also lost, the triplicate copy available with aseessee can be taken credit as provided in Rule 9(1) of CCR. The consignor can keep a copy of the triplicate copy duly attested with him

[YAGAY and SUN]

Appropriately anwered by Mr. James PG.

AI Summary

Invoice copies and cenvat credit: triplicate can support credit when original and duplicate are lost.
When invoice originals are lost, credit is not obtained by reissuing the same serial-numbered invoice; entitlement turns on the available issued copies. A manufacturer issues three copies-original, duplicate and triplicate-and if original and duplicate are unavailable the duly attested triplicate held by the consignor or assessee may support a credit claim under the credit rules. Reliance on a police FIR alone is not a substitute for the prescribed copy-based mechanism.