Case Law Details
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 but not printed. A show-cause notice was issued and demands were confirmed by both the lower authorities. Aggrieved from the said orders, an appeal was filed before the CESTAT-Mumbai.
The appellant submitted that there is no requirement in the CENVAT Credit Rules that the invoice number should be printed and the only requirement is that the invoice should be serially numbered.
Held: The CESTAT observed that Rule 9of the Cenvat Credit Rules,2004 provides that the CENVAT credit shall be taken by the manufacturer on the basis of the invoice issued by the manufacturer for clearance of inputs/capital goods from the factory. Further, Rule 9(2) of Cenvat Credit Rules, 2004 provides that:
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real life issue for buyers..