Cenvat credit without duplicate copy

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Querist : Anonymous

Querist : Anonymous (Querist)

16 November 2011 Dear Experts,

With Excise any Rule we avail the cenvat credit taken without duplicate copy (transporter copy)can we take credit original copy or extra copy. please guide us.

Regards,

Avinash Bhavsar

PUNEET GOYAL

PUNEET GOYAL (Expert)

16 November 2011 As per rule 9(1) of CENVAT credit rules credit may be taken on the basis of, inter alia, an invoice issued by a manufacturer for clearance of input or capital goods from
i). his factory
ii). his depot or
iii). premises of the consignment agent

and as per Rule 11 of Central Excise Rules, 2002, inter alia, invoice shall be prepared triplicate in the following manner, namely:

1. Original for Buyer
2. duplicate for Transporter
3. Triplicate for Assessee

As per above provisions one can take CENVAT credit on the basis of invoice whether original or duplicate. But for precaution assessee should keep with him original invoice because it is issued for buyer.

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Querist : Anonymous

Querist : Anonymous (Querist)

17 November 2011 Dear Sir,

Lot a Thanks,

Regards,

Avinash Bhavsar

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