How cenvat can be claimed if duplicate for tranporter goes missing? If yes, what is the procedure and relevant document required?
How cenvat can be claimed if duplicate for tranporter goes missing? If yes, what is the procedure and relevant document required?
Even original has gone missing. The party is not agreeing to give any document what so ever. So we don't have any invoice. Only photocopies are available. I hope these are not sufficient to claim cenvat as it is not easy to prove the material has been used as input in manufacturing of finished product.
Hi Surjeet
You can avail the cenvat credit on the basis of origional for buyer copy without any hesitation. Becuase now a days there is no ruling left for taking cenvat credit on duplicate for transporter copy. If both origional copy or duplicate for transporter copy are missing then please take the cenvat credit on photocopy enclong the proof of reciving the said material in your systems. These proof may be GRR (goods recieving report) or MRN (Material Reciept Report), Quality inspection report etc for justifying that you have used the said material for manufacture of final products.
Regards
Harendra Singh Negi
@ HS Negi
Can you provide me the reference?
CAclubindia
