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2014 (10) TMI 195 - AT - Central ExciseDenial of CENVAT Credit - Manual numbering of invoices - Held that:- only discrepancy pointed out is that the invoices are numbered by hand and not by franking machine. There is no other discrepancy pointed out. Thus, in view of the provisions of Rule 9(2) of the Cenvat Credit Rules, 2004 and also following the ruling in the case of Pepsico India Holding Pvt. Ltd. (2012 (7) TMI 53 - CESTAT, MUMBAI), CENVAT Credit is allowable to the appellant - Decided in favour of assessee.
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