<h1>High Court Rules: Original Invoices Required for Cenvat Credit Claims, Carbon Copies Not Accepted u/r 9.</h1> In the case between a manufacturing company and the Commissioner of Central Excise, the Punjab and Haryana High Court addressed whether Cenvat Credit can be claimed using carbon copies of invoices when original and duplicate copies are lost. The court ruled that Modvat credit requires the original invoice, as per Rule 9 of the Cenvat Credit Rules 2004. Carbon copies are not accepted as substitutes for originals, as this could lead to fraudulent claims. The court found no merit in the argument that verified carbon copies should suffice, emphasizing the need for original documentation to prevent revenue loss.