Whether Cenvat Credit should be allowed on Carbon Copies of Invoice / Bill where both the original and duplicate copies are lost?

Whether Cenvat Credit should be allowed on Carbon Copies of Invoice / Bill where both the original and duplicate copies are lost? https://www.taxtmi.com/news?id=893 The Cenvat Credit Rules require production of the original invoice to substantiate a Modvat/Cenvat credit claim; a carbon copy is not treated as an equivalent original absent a factual finding that the supplier issues invoices on carbon copies. Allowing carbon copies generally would risk duplicate claims against a single transaction and undermine revenue safeguards, so verification of a carbon copy does not meet the statutory evidentiary threshold where the original is required. en-us Thu, 18 Jun 2009 21:29:26 +0530 Thu, 18 Jun 2009 21:29:26 +0530 TaxTMI RSS Generator Whether Cenvat Credit should be allowed on Carbon Copies of Invoice / Bill where both the original and duplicate copies are lost? https://www.taxtmi.com/news?id=893 The Cenvat Credit Rules require production of the original invoice to substantiate a Modvat/Cenvat credit claim; a carbon copy is not treated as an equivalent original absent a factual finding that the supplier issues invoices on carbon copies. Allowing carbon copies generally would risk duplicate claims against a single transaction and undermine revenue safeguards, so verification of a carbon copy does not meet the statutory evidentiary threshold where the original is required. News - Thu, 18 Jun 2009 21:29:26 +0530 https://www.taxtmi.com/news?id=893