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    <title>Rule 11 of Central Excis 2002</title>
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    <description>When invoice originals are lost, credit is not obtained by reissuing the same serial-numbered invoice; entitlement turns on the available issued copies. A manufacturer issues three copies-original, duplicate and triplicate-and if original and duplicate are unavailable the duly attested triplicate held by the consignor or assessee may support a credit claim under the credit rules. Reliance on a police FIR alone is not a substitute for the prescribed copy-based mechanism.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=4479</link>
      <description>When invoice originals are lost, credit is not obtained by reissuing the same serial-numbered invoice; entitlement turns on the available issued copies. A manufacturer issues three copies-original, duplicate and triplicate-and if original and duplicate are unavailable the duly attested triplicate held by the consignor or assessee may support a credit claim under the credit rules. Reliance on a police FIR alone is not a substitute for the prescribed copy-based mechanism.</description>
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