28 November 2011
Cenvat Credit can be availed on the basis of invocie issued by the supplier under Rule 9 of Central Excise Rules 20002. As such thre is no restriction to asvail credit on original or duplicate copy but to maintain uniform practice for availing credit duplicate for transporter is normally used. If it is not availble due to any reason Cenvat can be claimed on original copy also. No credit of xerox copy of invocie of bill of entry is entitled.