CENVAT Credit documentation now accepts customs-certified originals or customs-attested photocopies for claiming credit under rules. The amendment to Notification No. 05/2006 substitutes the phrase requiring documents to be 'duly certified by the officer of customs' with language permitting either the original 'duly certified by the officer of customs' or 'a photocopy thereof duly attested by him,' thereby expanding acceptable customs-certified documentary proof for claiming CENVAT credit under rule 5 of the CENVAT Credit Rules, 2004.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CENVAT Credit documentation now accepts customs-certified originals or customs-attested photocopies for claiming credit under rules.
The amendment to Notification No. 05/2006 substitutes the phrase requiring documents to be "duly certified by the officer of customs" with language permitting either the original "duly certified by the officer of customs" or "a photocopy thereof duly attested by him," thereby expanding acceptable customs-certified documentary proof for claiming CENVAT credit under rule 5 of the CENVAT Credit Rules, 2004.
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