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    <title>Av ailment of CENVAT Credit on Electronically / Computer Generated Invoice</title>
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    <description>Query whether electronically/computer-generated invoices stating they do not require a signature can be used to avail CENVAT credit. Responses note no express provision in the CENVAT credit rules permitting unsigned electronic invoices and recommend seeking an Advance Ruling. It is further stated that Authentication of invoices by an authorised signatory is a prerequisite and that credit availed on unsigned invoices is liable to be rejected.</description>
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      <description>Query whether electronically/computer-generated invoices stating they do not require a signature can be used to avail CENVAT credit. Responses note no express provision in the CENVAT credit rules permitting unsigned electronic invoices and recommend seeking an Advance Ruling. It is further stated that Authentication of invoices by an authorised signatory is a prerequisite and that credit availed on unsigned invoices is liable to be rejected.</description>
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