https://www.taxtmi.com/caselaws?id=193991 Cenvat credit cannot be denied for curable invoice irregularities where duty payment, receipt of inputs, and their use in manufacture are not disputed. The tribunal treated hand-written serial numbers as sufficient under Rule 11 of the Cenvat Credit Rules, 2002 because the rule requires serial numbering, not printed numbering. It also held that credit on a Xerox copy of an invoice could not be rejected when the substantive facts of receipt and use of duty-paid inputs were uncontested. The procedural defects were therefore insufficient to defeat the credit claim, and the denial was set aside. en-us Tue, 25 Oct 2016 00:00:00 +0530 Fri, 25 Aug 2017 09:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193991 Cenvat credit cannot be denied for curable invoice irregularities where duty payment, receipt of inputs, and their use in manufacture are not disputed. The tribunal treated hand-written serial numbers as sufficient under Rule 11 of the Cenvat Credit Rules, 2002 because the rule requires serial numbering, not printed numbering. It also held that credit on a Xerox copy of an invoice could not be rejected when the substantive facts of receipt and use of duty-paid inputs were uncontested. The procedural defects were therefore insufficient to defeat the credit claim, and the denial was set aside. Case-Laws Central Excise Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193991