Duplicate for transporter in case of supplementary invoice

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CA Husain Saifee (Querist)

20 November 2013 Dear Expert kindly suggest whether CENVAT can be avail without DFT in case of Supplementary invoice as there is no material supply in that

Ram Avtar Singh

Ram Avtar Singh (Expert)

20 November 2013 yes you can availed cenvat credit on invoice.even supplementary invoice.

CA Husain Saifee

CA Husain Saifee (Querist)

20 November 2013 but my question is

Is the DFT copy is compulsory to avail the CENVAT

Ram Avtar Singh

Ram Avtar Singh (Expert)

21 November 2013 THAT CREDIT CAN BE TAKEN ONLY ON DUPLICATE COPY OF TRANSPORTER"CBEC'S CENTRAL EXCISE MANUALChapter-4 INVOICE SYSTEM4. Number of Invoice copies4.1 The invoice shall be prepared in triplicate in the following manner, namely:- i. the original copy being marked as ORIGINAL FOR BUYER; ii. the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; iii. the triplicate copy being marked as TRIPLICATE FOR ASSESSEE.4.2 The above requirement is mainly for Central Excise purposes. However, the assessee may make more than three copies for his other requirements. But such copies shall beprominently marked "NOT FOR CENVAT PURPOSES'.Misc. clarificationThere is also a recent judgment of High Court UOI v. Kataria Wires Ltd. [2009] 241 ELT 31 (MP

Cenvat allowed only on Transporter copy which is clearly mentioned "Duplicate for Transporter"

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