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<h1>Revenue's Appeal Dismissed Due to Rectified Credit Deficiencies</h1> The appeal filed by the Revenue was dismissed by the Appellate Tribunal CEGAT, Mumbai as the deficiencies in availing credit were rectified, rendering the ... Admissibility of Cenvat credit - rectification of procedural deficiencies - validity of documents after rectification - duty-paying character of goods - defacement of invoices by proper officer - appellate interference standardAdmissibility of Cenvat credit - rectification of procedural deficiencies - validity of documents after rectification - defacement of invoices by proper officer - duty-paying character of goods - Whether Cenvat credit disallowed on account of alleged invalid documents could be sustained where the deficiencies were procedural, were rectified and the invoices were defaced by the proper officer. - HELD THAT: - Revenue contended that credit was availed on invalid documents and therefore not admissible. The Commissioner (Appeals) found that the appellant had rectified the deficiencies pointed out in the show cause notice, that those deficiencies were procedural in nature and did not affect the duty paying character of the goods, and that on rectification the invoices were defaced by the proper officer. The Tribunal, on perusal of the record and after hearing the Revenue's representative, found no reason to interfere with the view of the Commissioner (Appeals) that rectification cured the procedural defects and rendered the documents valid for claiming Cenvat credit.Appeal dismissed; order of the Commissioner (Appeals) upholding admission of Cenvat credit after rectification is affirmed.Final Conclusion: The appellate order allowing Cenvat credit after rectification of procedural deficiencies and defacement of invoices by the proper officer is upheld and the Revenue's appeal is dismissed. The Appellate Tribunal CEGAT, Mumbai dismissed the appeal filed by the Revenue as the deficiencies in availing credit were rectified, making the documents valid for availing credit without adverse effects on duty paying character of goods. Citation: 2002 (11) TMI 730 - CEGAT, Mumbai.
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