https://www.taxtmi.com/caselaws?id=221394 CENVAT credit cannot be denied merely because dealer invoices were not pre-printed or were otherwise procedurally imperfect, where they were serially numbered and the duty-paid receipt and use of inputs remained verifiable. Rule 11 of the CENVAT Credit Rules requires serial numbering of invoices, not pre-numbered formats, and minor invoicing lapses do not by themselves show misuse of credit. Where the record establishes receipt and sale of duty-paid goods and the department identifies only formal defects, credit remains admissible. The departmental appeal therefore failed and the credit claim was sustained. en-us Fri, 16 Nov 2012 00:00:00 +0530 Wed, 12 Apr 2017 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221394 CENVAT credit cannot be denied merely because dealer invoices were not pre-printed or were otherwise procedurally imperfect, where they were serially numbered and the duty-paid receipt and use of inputs remained verifiable. Rule 11 of the CENVAT Credit Rules requires serial numbering of invoices, not pre-numbered formats, and minor invoicing lapses do not by themselves show misuse of credit. Where the record establishes receipt and sale of duty-paid goods and the department identifies only formal defects, credit remains admissible. The departmental appeal therefore failed and the credit claim was sustained. Case-Laws Central Excise Fri, 16 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221394