Whether the Cenvat credit can be denied on the ground that the invoice number was handwritten or rubber stamped but not printed on invoice?

PJ/Case Laws/2012-13/1142

Case: PEPSICO INDIA HOLDING P LTD V/S COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II

Citation: 2012-TIOL-787-CESTAT-MUM

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?

Brief Facts: - The appellants are in appeals against the impugned orders wherein input credit taken by them on duty paid invoice was denied only on basis that the invoice number was handwritten or rubber stamped but not printed. A show-cause notice was issued; demands were confirmed by both the lower authorities.

Appellant’s Contention: - The appellants contended thatthere is no requirement in the CENVAT Credit Rules that the invoice should be printed. The only requirement is that the invoice should be serially numbered. Therefore, the impugned orders are to be set aside as per the CENVAT Credit Rules.

Reasoning of Judgment: - The Hon’ble Tribunal held that the provisions of CENVAT Credit Rules, 2004 and Rule 9 of the CENVAT Credit Rules deals with the situation and as per the said rule, 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. Rule 9(2) gives an exception where no credit shall be taken unless all the particulars as prescribed under the CENVAT Credit Rules, 2004 are contained in the said documents.
Rule 11 of the CENVAT Credit Rules, 2002 provides that credit can be taken on the strength of invoice which shall be serially numbered. On going through the above provisions, find that there is no requirement in the rules that the invoice number should be printed on the invoice. The only requirement is that invoice should be serially numbered. It is not the cases of the revenue that invoice are not serially numbered. Therefore, he hold that the appellant have fulfilled the requirement of CENVAT Credit Rules, 2004. Accordingly, they are entitled to avail input credit on the strength of the invoices in question.

Decision: - The appeal was allowed with consequential relief.

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PJ/Case Laws/2012-13/1142

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