RULE 11(2) of CER 2002- pre printed or hand written invoice.

[VINOD KUMAR]

Respected all. Good evening. Sirs. Whether the details mentioned in rule 11(2) of CER 2002 should be pre-printed or hand written. I have seen many cenvated invoices which are hand written and even the description of inputs/capital goods on these items is not legible. Is cenvat credit available on these invoices. Pl. Reply.

AI Summary

Handwritten Invoices Valid Under Rule 11(2) of Central Excise Rules 2002, But Serial Numbers May Face Scrutiny A query was raised regarding whether invoices under Rule 11(2) of the Central Excise Rules 2002 should be pre-printed or handwritten, and if CENVAT credit is available on handwritten invoices. Responses clarified that both pre-printed and handwritten invoices are valid, provided they are legible. However, handwritten serial numbers may be problematic, as the Central Board of Excise and Customs (CBEC) Manual does not accept them. Despite this, a favorable judgment allows handwritten serial numbers, emphasizing that procedural irregularities should not deny substantial benefits. Discrepancies can be verified by jurisdictional authorities, but caution is advised to avoid potential disputes.