Cenvat credit admissiable on the basis of ori. or extra.

This query is : Resolved

HITLER (Querist)
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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.

THANKING U

AJITHKUMAR M

AJITHKUMAR M (Expert)
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18 December 2013 Dear friend,

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.