Rule 11 of central excis rule, Central Excise

[MUNIRAJ SRINIVASAN]

one of my client has lost his invoice during the transport ,  they given FIR complaint, what is the next step we can use same serial invoice nu

 

Posts / Replies

[Pradeep Khatri]

CENVAT credit can be availed on any copy of the Invoice but xerox or carbon copy will not be allowed.

[JAMES PG]

Under Rule 11 of Central Excise Rules, 2002, only three copies of Invoice can be made, viz, Original for buyer, Duplicate for Transporter & Triplicate for Assessee. If any extra copy is made,it should be marked " Not for Cenvat credit".

As per Rule 9 (1) a of CCR, credit can be taken on an Invoice issued by the manufacturer. Manufacturer issues three sets of Invoice and hence any of the set is eligible for Cenvat credit. Restriction is only for xerox /scanned copy or extra copy and if a manufcaturer or Dealer manually prepares three sets of Invoice, he can have only carbon copies and there is no infirmity for taking credit is such carbon copy is either duplicate or triplicate

[vijay kumar]

Dear Sir, which copy is lost is not specified. However, as per Rule 11, Original is for Buyer, Duplicate is for Transporter and Triplicate is for assessee. And no copy of invoice is specified Rule 9 of CCR, 2004  to avail the credit. In any case, if the duplicate is lost, the original copy is a proper document to avail the credit. As an abundant precaution, you may send a copy of the FIR to the buyer evidencing loss of the duplicate copy since in general, credit is availed on the duplicate copy of the invoice. As regards the 2nd query, you cannot use the same serial number again.

[JAMES PG]

Rule 9(1) a  of  Cenvat Credit Rule, empowers a manufacturer or service provider to take credit on the basis of an Invoice issued by manufacturer.

Manufacturer can issue only three copies of an Invoice under Rule 11 of CER, 2002 and hence any of such copies is eligible document for taking credit. Being so liberal, there is no necessity to indicate which is the document eligible for credit. There is no need for FIR or intimation to Dept and no SCN's can be issued by Dept for availment of credit based on either Original, Duplicate or Triplicate Invoice