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.
Eligibility of Cenvat Credit on Excise Invoices with Altered Serial Numbers May Face Departmental Challenges A query was raised regarding the eligibility to avail Cenvat credit on excise invoices where the printed serial number was struck out and replaced with a handwritten one. One respondent indicated that credit might be availed if there is evidence of receipt of inputs, but warned that the department may object due to the lack of serial numbering, potentially requiring credit reversal or leading to a show cause notice. Another respondent advised obtaining a corrected bill to prevent issues with the department. (AI Summary)