Av ailment of CENVAT Credit on Electronically / Computer Generated Invoice, Central Excise

[PRADEEP jain]

Sir,

 

We are getting Electronically / Computer Generated Invoice from :-

1-our Freight Fowarder for our Export and Import Shipment and

2- from the Banks

 

Following mentioned on the said invoice:-

" This is an electronically / computer  generated invoice. It does not require a signature. It should be considered an ORIGINAL.

Our Query is that:-

Is the above said document is valid for availment of CENVAT Credit or the CENVAT Credit can be availed on the basis of the said invoice.

 

Regards

 

Pradeep Jain

Posts / Replies

[Pradeep Khatri]

There's no such provision in the CENVAT credit Rules, 2004 as amended time to time.  This aspect may be clarified from the Department through advance ruling.

[Seetharaman K C]

Authentication of invoices by Authorised signatory is a pre requisite to availment of CENVAT credit. Credit availed on unsigned invoiices is liable to be rejected. 

[POLYPLEX CORPORATION LTD.]

Sir

Is there any notification or judgement to avail cenvat credit on above said judgement.