Cenvat Credit cannot be denied if invoice number was handwritten or rubber stamped

Advertisement We are sharing with you an important  judgment  of  Hon’ble  CESTAT-Mumbai in the case of  Pepsico India Holding Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai-II [2012-TIOL-787-CESTAT-MUM] on the following issue:- Issue: Whether the Cenvat credit can be denied on the ground that the invoice number was handwritten or rubber stamped but not printed on invoice? Facts: The appellants are in appeal against the impugned orders wherein input credit taken by them on duty paid invoice was denied only on the basis that the invoice number was handwritten or rubber stamped b...