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    <title>Material Without Cenvat Copy</title>
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    <description>Cenvat credit is claimable only upon receipt of the excise invoice copy (original or recognized duplicates), and credit should be availed only when that copy is received. Goods may nonetheless be unloaded without the Cenvat copy if documentary safeguards are taken: obtain a fax/scanned copy or invoice details from the supplier, retain purchase orders/delivery challans, record receipts in the inward/factory gate register, and secure a transporter undertaking, then procure the original invoice promptly to substantiate credit.</description>
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      <description>Cenvat credit is claimable only upon receipt of the excise invoice copy (original or recognized duplicates), and credit should be availed only when that copy is received. Goods may nonetheless be unloaded without the Cenvat copy if documentary safeguards are taken: obtain a fax/scanned copy or invoice details from the supplier, retain purchase orders/delivery challans, record receipts in the inward/factory gate register, and secure a transporter undertaking, then procure the original invoice promptly to substantiate credit.</description>
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      <law>Central Excise</law>
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