Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s. Hindustan Coca Cola Beverages Pvt. Ltd. Versus Commissioner of Central Excise & Service Tax, Patna

2016 (5) TMI 744 - CESTAT 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 the same time it is also observed that under Rule 9(2) of the Cenvat Credit Ru .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f 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 invoices having hand-written serial numbers cannot be denied to the Appellant. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct 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 appellant - Appeal No.EA-620/12 - Order No.FO/A/75352/2016 - Dated:- 4-5-2016 - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppearing 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 Four Hundred and Eighty Four only) was pertaining to removal of inputs (plastic c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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. There also the provisions were similar to the Cenvat Credit Rules, 2004. That th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 numbers on Cenvatable documents is not acceptable. Ld.AR relied upon the case law of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ive 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 numbers on the invoices is a mandatory requirement and hand-written serial numbers w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

yen 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 and shall contain the registration number, name of the consignee, description, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ontain 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 mandatory to have pre-printed invoices. It is not the case of the Revenue that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version