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Cenvat credit with out orginal and duplicate invoice

Murthy B.C (Excise Officer) (141 Points)

29 August 2015

We are purchase of raw materials, that materials received with out orginal and duplicate Excise invoice now we are paceing problem for Cenvat ceredit taken, how to take cenvat credit for this situation, please clarify its very very urgently

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9 Replies

Sameer (.) (252 Points)
Replied 29 August 2015

Rule 9 of the CCR rules mentions "Invoice" it is no where stated in rules that invoice should be Original or Duplicate, thefore if you have Triplicate or any other copy of your invoice you are entitled to avail the credit.

Furhter as addtional evidence you may show the following documents as proof of your legitimate purchase against this invoice.

a) Copy of gate entry register
b) Copy of the vendor's ledger as per your companies books of accounts.
c) Proff of payment against this invoice
d) Copy of Purchase Ledger showing this purchase as duly accounted for.

Arun Kumar Singh (GST Advocate) (15188 Points)
Replied 03 September 2015

The cenvat credit will not be admissiable without original or duplicate invoice.

Madhukar N Hiregange (Chartered Accountant) (38934 Points)
Replied 04 September 2015

Credit can be availed on any copy of the valid invoice. The fact that you have recived in factory + used ofr detiable goods manufacture needs otbe evidenced.

Credit cannot be denied if above met.

R P Ananthakumar (Sr. Officer - Central Excise/Cash) (514 Points)
Replied 10 September 2015

Yes. I agreed with MR. Sameer.

Rakshit (practising) (338 Points)
Replied 12 September 2015

You can avail credit on Triplicate copy of invoice legally. There are lot of decisions.

Raksh*t,Advocate

09810525780

Murthy B.C (Excise Officer) (141 Points)
Replied 13 September 2015

Thank for ALL

for given good sagission

Murthy B.C (Excise Officer) (141 Points)
Replied 13 September 2015

Thank u sameer

satya (Executive Excise) (1839 Points)
Replied 16 September 2015

Dear Murthy,

You may take Cenvat Credit on any copy of invoice, but you have to take care of duplication of that particular invoice in future(if Original/Duplicate avail in future).

I also agree with Madhukar N hiregange sir.