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2016 (10) TMI 1091 - CESTAT MUMBAICENVAT credit - duty paying invoices - In one of the invoice credit was taken on Xerox copy of the invoice - Serial Number of the invoices either not printed or hand written - Held that: - The allegation made by the Revenue is of procedural nature and for such procedural lapse substantial benefit of Cenvat credit cannot be denied as the duty payment under invoice, receipt of input and use thereof has not been disputed - In the appellant’s own case PEPSICO INDIA HOLDING P LTD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II [2012 (7) TMI 53 - CESTAT, MUMBAI], on the similar issue this Tribunal held that as per Rule 11 of Cenvat Credit Rules, 2002 Cenvat credit can be availed on the strength of invoice which shall be serially numbered, there is no requirement in the rule that invoice should have printed serially numbered, accordingly Cenvat credit was allowed. As regard the credit taken on Xerox copy of invoices, the issue is covered by judgment of Hon’ble Gujarat High Court in case of Steelco Gujarat Ltd. [2010 (2) TMI 307 - GUJARAT HIGH COURT], where it was held that denial of credit on this procedural irregularity would not be justified - appeal allowed - decided in favor of appellant.
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