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    <title>Cenvat Credit</title>
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    <description>Cenvat credit cannot be availed on proforma invoices because proforma invoices are not recognised under the Central Excise Rules as valid invoices; they merely indicate approximate value for future supplies and do not support excise duty payment or entitlement to input credit.</description>
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      <description>Cenvat credit cannot be availed on proforma invoices because proforma invoices are not recognised under the Central Excise Rules as valid invoices; they merely indicate approximate value for future supplies and do not support excise duty payment or entitlement to input credit.</description>
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