Murthy B.C (Excise Officer) (141 Points)
29 August 2015We are purchase of raw materials, that materials received with out orginal and duplicate Excise invoice now we are paceing problem for Cenvat ceredit taken, how to take cenvat credit for this situation, please clarify its very very urgently
Sameer
(.)
(252 Points)
Replied 29 August 2015
Rule 9 of the CCR rules mentions "Invoice" it is no where stated in rules that invoice should be Original or Duplicate, thefore if you have Triplicate or any other copy of your invoice you are entitled to avail the credit.
Furhter as addtional evidence you may show the following documents as proof of your legitimate purchase against this invoice.
a) Copy of gate entry register
b) Copy of the vendor's ledger as per your companies books of accounts.
c) Proff of payment against this invoice
d) Copy of Purchase Ledger showing this purchase as duly accounted for.
Arun Kumar Singh
(GST Advocate)
(15220 Points)
Replied 03 September 2015
The cenvat credit will not be admissiable without original or duplicate invoice.
Madhukar N Hiregange
(Chartered Accountant)
(39034 Points)
Replied 04 September 2015
Credit can be availed on any copy of the valid invoice. The fact that you have recived in factory + used ofr detiable goods manufacture needs otbe evidenced.
Credit cannot be denied if above met.
R P Ananthakumar
(Sr. Officer - Central Excise/Cash)
(514 Points)
Replied 10 September 2015
Yes. I agreed with MR. Sameer.
Rakshit
(practising)
(338 Points)
Replied 12 September 2015
You can avail credit on Triplicate copy of invoice legally. There are lot of decisions.
Raksh*t,Advocate
09810525780
Murthy B.C
(Excise Officer)
(141 Points)
Replied 13 September 2015
Thank for ALL
for given good sagission
satya
(Executive Excise)
(1839 Points)
Replied 16 September 2015
Dear Murthy,
You may take Cenvat Credit on any copy of invoice, but you have to take care of duplication of that particular invoice in future(if Original/Duplicate avail in future).
I also agree with Madhukar N hiregange sir.
Madhukar N Hiregange
(Chartered Accountant)
(39034 Points)
Replied 17 September 2015
If other evidences there you can also take credit on ivoice to the supplier/ dealer duly endorsed. See Darshan Industries HC case.
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