https://www.taxtmi.com/caselaws?id=221491 Cenvat credit under Rule 9(1) of the Cenvat Credit Rules, 2004 is available only on valid, duly supported documents such as invoices, bills or challans issued by the input service provider or input service distributor. Duplicate copies and photocopies were not admissible here because they were neither certified nor verified by the jurisdictional central excise officer, the original invoices were not produced, and the head office was not registered as an input service distributor during the relevant period. The stated effect was that credit based on such unverified documents was rightly disallowed and the denial of Cenvat credit was sustained. en-us Fri, 28 Sep 2012 00:00:00 +0530 Tue, 29 Aug 2017 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221491 Cenvat credit under Rule 9(1) of the Cenvat Credit Rules, 2004 is available only on valid, duly supported documents such as invoices, bills or challans issued by the input service provider or input service distributor. Duplicate copies and photocopies were not admissible here because they were neither certified nor verified by the jurisdictional central excise officer, the original invoices were not produced, and the head office was not registered as an input service distributor during the relevant period. The stated effect was that credit based on such unverified documents was rightly disallowed and the denial of Cenvat credit was sustained. Case-Laws Central Excise Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221491