Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

CENVAT CREDIT ON XEROX INVOICE

CA-ASPIRANT (CA-STUDENT ) (650 Points)

20 May 2009

Sir,

Please let me know can we avail cenvat credit on xerox copy of Invoice.

Reply
Follow
Share

8 Replies

T A PATIL (Sr. Executive) (26 Points)
Replied 21 May 2009

No cenvat credit is availbale on xerox copy of invoice. As per Rule 9 of CCR, 2002, there is no provision for taking cenvat credit on xerox copy of any of eligible Cenvat Credit documents.

Upgrade to CAclubindia Pro. Subscribe Now!

satya (Executive Excise) (1839 Points)
Replied 21 May 2009

Hi, Amritesh

If we loss Duplicate for Transporter copy in transit, we can avail on Original for Buyer copy on the scrutiny of our materials before unloading under the supervision of Range Supdt with the Instructions of Asst.Commr.

Arun Kumar Singh (GST Advocate) (15220 Points)
Replied 21 May 2009

you can't avail cenvat credit on xerox copy of Invoice.

Rajesh Kumar (Advocate- Tax) (7806 Points)
Replied 27 May 2009

No invoice has been specified for taking credit. If the original copy of the invoice is lost, get the xerox copy of the invoice attested by the supplier and take credit.

Rajeev Verma (Advocate & Consultant) (30 Points)
Replied 12 June 2009

Dear Mr Rajesh,

Cenvat Credit can be taken on any of the three ( Original,Duplicate or Triplicate) copies of invoice only but not on xerox copy unless certified by the Range Suptdt.

If credit taken on xerox copy, Range or Audit objection will be there .

Thanks

Upgrade to CAclubindia Pro. Subscribe Now!

nilesh (Indirect Tax) (82 Points)
Replied 01 June 2012

hi,

is there any circular / notification, that the credit will be taken on attested xerox copy

or any case law.....

nilesh (Indirect Tax) (82 Points)
Replied 01 June 2012

hi,

is there any circular / notification, that the credit will be taken on attested xerox copy

or any case law.....

Sunil Kumar G (AGM Taxation) (373 Points)
Replied 01 June 2012

The Tribunal has observed that mere zerox copy by itself should not be made the basis of allowing the credit but where the assessee has made efforts to get the said xerox copy attested by the Range Superintendent of the supplier’s end and has established beyond doubt that the duty stands paid on the goods and the goods stand received by him, denial of credit on this procedural irregularity would not be justified. There is no infirmity in the Tribunal order.

COMMISSIONER OF C. EX. & CUS., VADODARA-II Versus STEELCO GUJARAT LTD. (Tribunal)