Can you avail Cenvat Credit on Original Copy of Invoice?

Answer 1

In normal course we avail the cenvat on duplicate for transporter copy of invoice and the same is lost by the transporter in transit. In that case we can avail the cenvat on original invoice.

As such there is no procedures is prescribed for this but to prove our bonafide we have do the following.

1) Take the affidavit from the transporter / driver of vehicle that duplicate for transporter copy of invoice has been lost in transit and;

2) FIR copy lodged by the driver or transporter in the nearby police station, where the invoice has been lost.

We have to keep the above two documents in our record along with original invoice.

This is require since during the audit department may raise the question for chances of double Cenvat credit on both copes but if the affidavit and FIR copies are attached to original copy its satisfies the audit party and also further litigation of doubt of double Cenvat credit may not be arise.