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2018 (2) TMI 124 - AT - Central ExciseCENVAT credit - duty paying invoices - denial on the ground that the serial number on the invoices on which the credit was taken was hand written - Held that: - Para 3.2 of the Central Excise Manual says that Hand written serial number shall not be accepted - however, said Central Excise Manual and the para 3.2 of Chapter 4 thereof are merely departmental instructions. In the absence of any statutory provision, the credit cannot be denied - appeal allowed.
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