2019 (2) TMI 1022 – CESTAT KOLKATA – TMI – CENVAT Credit – duty paying invoices – invoices where serial number was hand-written – period from June, 2009 to November, 2009 – Held that:- The present issue is squarely covered by the decision of the co-ordinate Bench of the Tribunal in the case of A.A.Trailers [2018 (2) TMI 124 – CESTAT MUMBAI], where it was held that in the absence of any statutory provision, the credit cannot be denied on this count.
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Also, there is no dispute regarding receipt of the inputs in the factory of manufacture and there is also no dispute of Central Excise duty, which has been paid on the inputs – credit cannot be denied – appeal allowed – decided in favor of appellant. – Ex. Appeal No.78802/2018 – FO/A/75009/2018 – Dated:- 3-1-2019 – SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Ms. Heena Bairagara, C.A. for the Appellant (s) Shri S. S. Chattopadhay, Supdt. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary : This is an appeal filed by the Appellant against
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ted the appeal. Hence, the present appeal before the Tribunal. 3. The ld.Counsel appearing on behalf of the appellant, submits that they have purchased the inputs on the strength of the invoices containing all the particulars and they are availing the credit of duty on the basis of valid duty paying documents. She submits that the only ground on which the credit is denied is that the invoices bear handwritten serial numbers and the credit has also been taken on the basis of duplicate/photo copies of invoices. In this regard, the ld.Counsel submits that the serial number on the invoices can be hand-written and moreover, even the invoices can be hand-written and the printed invoices is not a mandatory requirement under the Statute. The copies of the invoices are filed in the course of hearing. The ld.Counsel for the appellant has also relied upon the decision of the Tribunal in the case of A.A.Trailers Vs. Commr. of Central Excise, Mumbai II reported in 2018 (9) GSTL 69 (Tri.-Mumbai). It
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e invoice book is authenticated in the manner specified in sub-rule (5) of the Rule 11, each foil of the invoice book should contain serial number before being brought into use. Hand written serial number shall not be accepted. 4.1 The said Central Excise Manual and the para 3.2 of Chapter 4 thereof are merely departmental instructions. In the absence of any statutory provision, the credit cannot be denied. On this count, the appeal is consequently allowed. I also find that there is no dispute regarding receipt of the inputs in the factory of manufacture and there is also no dispute of Central Excise duty, which has been paid on the inputs. Accordingly, the cenvat credit should not be denied to the Appellant-Assessee. 7. In view of the above discussions, the impugned order is set aside and the appeal filed by the appellant is allowed with consequential relief to the appellant, if any. (Dictated and pronounced in the open Court) – Case laws – Decisions – Judgements – Orders – Tax Mana
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