https://www.taxtmi.com/caselaws?id=218716 Cenvat credit could not be denied for invoices lacking pre-printed serial numbers where serial numbers were stamped by franking machine, because the document requirement was substantially complied with. Credit also remained available on invoices showing the factory as consignee even though the head office was listed as first destination, since the goods were received and used in the factory. Similarly, additional customs duty credit could not be rejected merely because the bills of entry named the head office, where the duty-paid goods had in fact reached the factory and were used in manufacture. The adverse demand, interest, and penalty were set aside. en-us Fri, 05 Oct 2012 00:00:00 +0530 Wed, 12 Apr 2017 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218716 Cenvat credit could not be denied for invoices lacking pre-printed serial numbers where serial numbers were stamped by franking machine, because the document requirement was substantially complied with. Credit also remained available on invoices showing the factory as consignee even though the head office was listed as first destination, since the goods were received and used in the factory. Similarly, additional customs duty credit could not be rejected merely because the bills of entry named the head office, where the duty-paid goods had in fact reached the factory and were used in manufacture. The adverse demand, interest, and penalty were set aside. Case-Laws Central Excise Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218716