18 December 2013
Respected Sir, One of my clients got only the original for buyer copy & a extra copy of the purchase bill, the duplicate copy has been lost in transit,can we take the credit on original or extra copy.Please reply.
As per Cenvat Credit Rules, 2004, credit can be availed on the basis of invoice issued by manufacturer, an importer, first stage dealer, second stage dealer etc. There is no stipulation that credit can only be availed on duplicate copy of invoice. In my view, instead of extra copy, you can avail credit on original copy.
CAclubindia
