Cenvat credit with out orginal and duplicate invoice

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.

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

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.

Yes.  I agreed with MR. Sameer.

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

Raksh*t,Advocate

09810525780

Thank for ALL

for given good sagission 

Thank u sameer

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.

If other evidences there you can also take credit on ivoice to the supplier/ dealer duly endorsed. See Darshan Industries HC case.