TaxTMI 
TaxTMI 
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.
RULE 11(2) of CER 2002- pre printed or hand written invoice.
08 Nov 2014 
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Invoice serial numbering: handwritten serial numbers do not bar CENVAT credit when duty payment and supplier verification exist.
Rule 11(2) requires invoices to be serially numbered and to contain specified particulars but does not mandate pre-printed serial numbers; handwritten serial numbers satisfy the serial-numbering requirement where inputs are duty-paid, used in manufacture and supplier-side verification by the jurisdictional excise authority is available. (AI Summary)
Rule 11(2) requires invoices to be serially numbered and to contain specified particulars but does not mandate pre-printed serial numbers; handwritten serial numbers satisfy the serial-numbering requirement where inputs are duty-paid, used in manufacture and supplier-side verification by the jurisdictional excise authority is available. (AI Summary)