20 November 2013
Dear Expert kindly suggest whether CENVAT can be avail without DFT in case of Supplementary invoice as there is no material supply in that
21 November 2013
THAT CREDIT CAN BE TAKEN ONLY ON DUPLICATE COPY OF TRANSPORTER"CBEC'S CENTRAL EXCISE MANUALChapter-4 INVOICE SYSTEM4. Number of Invoice copies4.1 The invoice shall be prepared in triplicate in the following manner, namely:- i. the original copy being marked as ORIGINAL FOR BUYER; ii. the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; iii. the triplicate copy being marked as TRIPLICATE FOR ASSESSEE.4.2 The above requirement is mainly for Central Excise purposes. However, the assessee may make more than three copies for his other requirements. But such copies shall beprominently marked "NOT FOR CENVAT PURPOSES'.Misc. clarificationThere is also a recent judgment of High Court UOI v. Kataria Wires Ltd. [2009] 241 ELT 31 (MP
Cenvat allowed only on Transporter copy which is clearly mentioned "Duplicate for Transporter"
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