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TMI BlogMaterial Without Cenvat CopyX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, Excisable Inputs received us from supplier without Cenvat copy any rule with Cenvat Credit rule we unload the the material without copy or not? Warm Regards, Avinash Bhavsar - Reply By Vivek Harsh - The Reply = No credit is allowed without copy of Excise Invoice and moreover removal of goods without invoice are liable to confiscation. You should ask supplier for Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isable Invoice. - Reply By Avinash Bhavsar - The Reply = Dear Sir, Can we duty claim origianl for buyer copy. - Reply By Pradeep Khatri - The Reply = You can claim Cenvat Credit on Original Invoice. There is no bar as such in this regard. - Reply By Vivek Harsh - The Reply = Credit is always claimed on original buyers copy only. - Reply By DEV KUMAR KOTHARI - The Reply = It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is always better to ensure that the goods come with original invoice, or in case due to mistake document is not sent , at least get assurance from supplier before unloadign excisable goods and obtain original asap. - Reply By Naveed S - The Reply = Yes of course, u can surely unload the cenvatable goods if received without cenvat copy After all, it is not feasable for returning the goods, esp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecially when the freight is to be paid by you. As such there appears to be no rule wherein such goods can be unloaded without cenvat copy. However, i suggest you tthe following ways,which are my own personal views and purely based on my own experience : 1) If goods are received on Commercial Invoice/Delivery Challan then the same may be unloaded. 2) If no such copy is available, then ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contact the supplier and get a Fax copy of the cenvatable invoices and unload the goods. 3) If it is not possible, then at least get the Excise invoice number and date of invoice mentioned by the supplier. 4) Keep your Purchase order copy and any other material evidence/fax copy for confirmation of such order. 5) Cenvat credit should be availed only when the Cenvat Copy is received. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, the quantity received may be shown in your inward register/factory gate register. 6) Transporter should give an undertaking that the goods were brought by them without cenvat copy and that they have forgotten to collect the same from the supplier. - Reply By rakshit verma - The Reply = On the basis of judgments, Cenvat credit can also be claimd on the basis of triplicate copy of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice. Advocate Rakshit Verma - Reply By Dilip Darji - The Reply = Dear Sirs. Para 4.2 of Chapter 4 of Supplementary Instructions to CBEC Manual, in dicates that "the assessee may make extra copies of Invoice for his other requirement. But such copies shall be prominently marked "NOT FOR CENVAT PURPOSE" This indicates that such extra copies are the only excusion for the for purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availing CENVAT credit. This further indicates that you may avail CENVAT credit on any copy (original/duplicate/triplicate) of invoice.Although this may a point of dispute, however legal position is vey clear. There is no rule that in absense of original, duplicate vor triplicate copy of excise invoice, the goods cannot be unloaded. As long as you have any document in you hand, in your name, irr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espective whether excise or otherewise, you can very well unload the goods. - Reply By DEEPAK SHARMA - The Reply = There is no bar to take Cenvat Credit or unload the material without Cenvat Invoice, there is various case where the apex court is in continuation giving the decesion in favour of appellant, who is without Ccenvat invoice. your supplier had paid excise duty including suffucuent entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in RG-1 register as well as RG-23A-II, and you have also in the excisable goods in your inpur register and did payment through cheque to your supplier. no one can challange if you does not having cenvat copy. Thanks - Material Without Cenvat Copy - Query Started By: - Avinash Bhavsar Dated:- 28-2-2012 Central Excise - Got 9 Replies - Central Excise - Discussion Forum - Knowledge Sharing, repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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