Cenvat credit on tippers cannot be denied for curable invoice defects when duty payment and receipt of goods are established.

Cenvat credit on tippers was found admissible where excise invoices from the original manufacturer showed duty payment on the chassis and engine numbers, and corroborative records supported receipt of the goods. The proviso to Rule 9(2) of the Cenvat Credit Rules, 2004 was applied to treat documentary deficiencies as curable when duty particulars were otherwise reflected in the books and accounts. On that basis, denial of credit for alleged invalid invoices and procedural defects was not justified, and the demand, interest and penalties were not sustainable.

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Issues: Whether Cenvat credit on tippers and related documents could be denied for alleged invalid invoices or procedural defects, and whether the demand, interest and penalties were sustainable.

Analysis: The assessee produced supporting excise invoices from the original manufacturer showing payment of duty on the chassis and engine numbers of the tippers, along with other corroborative documents. The records also indicated that the goods were financed and later cleared, supporting the receipt of goods by the assessee. The proviso to Rule 9(2) of the Cenvat Credit Rules, 2004 recognises a lenient approach where documents may be deficient in particulars but still reflect duty particulars as recorded in the books and accounts. In such circumstances, denial of credit only for procedural infirmities is not justified when duty payment and receipt of goods stand established.

Conclusion: The denial of Cenvat credit was not sustainable, and the demand and penalties could not be sustained.

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