Can cenvat credit be taken on the basis of any copy of the invoice?
Yes. But cannot be taken on the basis of Xerox copy/extra copy of the invoice. 40. I am sending my inputs / semi-processed inputs for job work under Rule 4(5). I want to clear finished goods to the consignee from the premises of the job worker. From whom should I get the permission for such clearance? What should I do? You should apply for permission in respect such removal, from the Commissioner valid for the full financial year (Rule 4(6)). 41. I am having multi location units. I receive invoices in respect of all the units bearing only the head office address. But the inputs are sent directly to the factories, can I avail cenvat against such invoice? Yes. If the invoice is endorsed by the head office stating that the total quantity under the invoice in original packing is transferred to that particular factory and physical receipt of inputs in that particular factory could be established.
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- Can cenvat credit be taken on the basis of any copy of the invoice?