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CENVAT CREDIT ON XEROX INVOICE


Sir,

Please let me know  can we avail cenvat credit on xerox copy of Invoice.

 
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No cenvat credit is availbale on xerox copy of invoice.  As per Rule 9 of CCR, 2002, there is no provision for taking cenvat credit on xerox copy of any of  eligible Cenvat Credit documents.

 

 
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Executive Excise


Hi, Amritesh

If we loss Duplicate for Transporter copy in transit, we can avail on Original for Buyer copy on the scrutiny of  our materials before unloading under the supervision of Range Supdt with the Instructions of Asst.Commr.

 
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you can't avail cenvat credit on xerox copy of Invoice.

 
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Advocate- Taxation & Corporate

No invoice has been specified for taking credit. If the original copy of the invoice is lost, get the xerox copy of the invoice attested by the supplier and take credit.

 
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Advocate & Consultant


Dear Mr Rajesh,

Cenvat Credit can be taken on any of the three ( Original,Duplicate or Triplicate) copies of invoice only but not on xerox copy unless certified by the Range Suptdt.

If credit taken on xerox copy, Range or Audit objection will be there .

Thanks

 

 
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Indirect Tax


hi,

is there any circular / notification, that the credit will be taken on attested xerox copy

or any case law.....

 

 
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Indirect Tax


hi,

is there any circular / notification, that the credit will be taken on attested xerox copy

or any case law.....

 

 
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The Tribunal has observed that mere zerox copy by itself should not be made the basis of allowing the credit but where the assessee has made efforts to get the said xerox copy attested by the Range Superintendent of the supplier’s end and has established beyond doubt that the duty stands paid on the goods and the goods stand received by him, denial of credit on this procedural irregularity would not be justified. There is no infirmity in the Tribunal order.

COMMISSIONER OF C. EX. & CUS., VADODARA-II Versus STEELCO GUJARAT LTD. (Tribunal)

 
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