tran 1

"non availability of duty paying documents", here duty paying documents which they are referring to is "Excise invoice"only. Since, you have VAT invoices only,so in the section where its asks "Where duty paid invoices are available?" , you have to select "No", and based on HSN of goods provided you will get 60/40% refund as applicable u/s 140(3).

And the VAT invoices will serve as "document of procurement of goods" which will be required as proof of goods at the time of scrutiny.

Yes, credit can be claimed.