TaxTMI 
TaxTMI 
Dear Sir,
Is it necessary that Excise invoice serial number needs to be printed in case of hand written invoice or hand written invoice no can do, please explain, please give us any references regarding this,thanks and regards.
Excise invoice Serial number needs to be printed
01 Jan 2015 
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Invoice Serial Numbering: handwritten numbering can suffice for compliance where rule does not mandate preprinting.
Invoices must be serially numbered, but the controlling rule requires only serial numbering-not preprinted serial numbers. Administrative manuals advise preprinting or franking and disallow hand-written serial numbers, yet a tribunal has held that, absent a statutory printed-number requirement, handwritten numbers do not automatically defeat cenvat credit where inputs are duty-paid, used and supplier verification by the jurisdictional excise authority is available. (AI Summary)
Invoices must be serially numbered, but the controlling rule requires only serial numbering-not preprinted serial numbers. Administrative manuals advise preprinting or franking and disallow hand-written serial numbers, yet a tribunal has held that, absent a statutory printed-number requirement, handwritten numbers do not automatically defeat cenvat credit where inputs are duty-paid, used and supplier verification by the jurisdictional excise authority is available. (AI Summary)