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2016 (5) TMI 744 - CESTAT KOLKATA

2016 (5) TMI 744 - CESTAT KOLKATA - 2016 (343) E.L.T. 1016 (Tri. - Kolkata) - Eligibility of Cenvat credit - Invoices in which serial numbers are hand-written and not pre-printed - Revenue contended that pre-printed serial numbers on the invoices is a mandatory requirement and hand-written serial numbers will not be acceptable - Held that:- as per Rule 11(2) of the Central Excise Rules, 2002, it is not mandatory that the invoices issued under Central Excise Rules, 2002 should be pre-printed. At .....

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inputs. - In the light of the above observations, under the provisions of existing Central Excise Rules 11(2) it is not mandatory to have pre-printed invoices. It is not the case of the Revenue that the duty-paid inputs have not been received by the Appellant and further not utilized in the manufacture of the finished goods. It is now a well settled legal proposition that minor procedural lapses cannot be made the basis for denying Cenvat Credit. Accordingly Cenvat Credit on the basis of i .....

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as to be established by the Revenue that Cenvat Credit of Education Cess in fact was taken by the Appellant. By applying the ratio laid down by the Apex Court in the case of Commissioner of Customs vs. Auto Ignition Ltd. [2008 (4) TMI 43 - SUPREME COURT], once an assesse takes a stand that Modvat credit with respect to inputs is not availed, then onus is shifted to the Revenue to establish that credit is taken by an assessee. Accordingly the demand of is not sustainable. - Decided in favour of a .....

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010 passed by the Adjudicating authority. 2. Dr.Samir Chakraborty (Advocate) appearing on behalf of the Appellant submitted that Cenvat Credit of ₹ 6,00,893/-(Rupees Six Lakhs Eight Hundred and Ninety Three only) was denied to the Appellant and confirmed along with interest. That an equivalent penalty was imposed under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. That out of total demand of ₹ 25,484/-(Rupees Twenty Five Thousand Fou .....

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al Excise Rules there was no necessity of pre-printing of the invoice as held by the First Appellate Authority. Ld.Advocate relied upon the CESTAT Larger Bench judgement in the case of Commissioner of Central Excise, Ahmedabad vs. Satyen Dyes [2001 (134) ELT 655 (Tri-LB). He made the Bench go through para 8 of this case law to argue that otherwise also hand-written serial numbers in the invoices have been held to be eligible for taking Credit under Rule 57GG of the Central Excise Rules, 1944. Th .....

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e of Adjudicating authority as per para 12 of their written submissions dated 20.07.2009, filed in reply to the Show Cause Notice dated 24.03.2009. That when no credit of Education Cess was taken at the time of receipt of plastic crates, then no Cenvat Credit was required to be reversed at the time of clearing of these goods as such. 3. Shri S.S.Chatterjee, Supdt.(AR) appearing on behalf of the Revenue argued that pre-printing of invoices is a statutory requirement and hand-written serial number .....

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by the Appellant during 2006-07, Ld.AR argued that Appellant is not able to give any documentary evidence that no Cenvat Credit of Education Cess was taken at the time of receipt of plastic crates in the factory premises. 4. Heard both sides and perused the case records. The issue involved in this Appeal is whether Appellant is eligible to take Cenvat Credit on the invoices in which serial numbers are hand-written and not pre-printed. It is the case of the Revenue that pre-printed serial number .....

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nch judgement in the case of Commissioner of Central Excise, Ahmedabad vs. Satyen Dyes (supra) and Himachal Pradesh High Courts case law in the case of Commissioner of Central Excise vs. Spectra Electronics Pvt.Ltd. (supra) were with respect to invoices issued under Rule 52A(6) and Rule 57GG of the Central Excise Rules, 1944. It is observed that under Rule 11(2) of the Central Excise Rules, 2002 (effective from 28.09.2004) following is prescribed.:- [(2) The invoice shall be serially numbered a .....

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ed on the grounds that any of the documents mentioned in sub-rule 1 does not contain all the particulars required to be contained under these Rules. In case there is any discrepancy then the same can be verified from the jurisdictional Central Excise Officer, having jurisdiction over the supplier of the inputs, to ensure that the appropriate Central Excise duty has been paid on inputs. In the light of the above observations, under the provisions of existing Central Excise Rules 11(2) it is not m .....

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