Cenvat credit availment on hand written serial number

[Asked by Guest]

Dear Sir,

Can we avail Cenvat credit on Excise invoices on which the printed serial number was strike out and then after hand written invoice serial number was put down, Please explain us whether we can we avail such cenvat credit and if we had availed such credit than what will be the consequences.Thanks and regards.

[Mahir S]

If there is evidence regarding receipt of the inputs in the factory premises, then credit may be availed.

However, department may take objection as invoices are required to be serially numbered and there is no reason why they are not serially numbered and it thus will surely raise doubt in the mind of the revenue officer.

If department has already taken the objection and you are not able to produce necessary evidence, then either you have to reverse the credit or eventually show cause notice shall be issued.

[Ganeshan Kalyani]

It is better to get corrected bill to avoid unnecessary trouble from the department.

AI Summary

Cenvat credit admissibility when invoice serial numbers are altered may depend on proof of receipt and invite departmental objection.
Cenvat credit may be availed despite a struck out printed invoice serial number if there is reliable evidence of receipt of inputs at the factory; however, altered or non serial invoices will likely attract departmental objection, and absence of supporting evidence can lead to reversal of credit or issuance of a show cause notice, so obtaining a corrected bill is advisable.