2012 (7) TMI 53

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....rando, DC (AR) Per: Ashok Jindal: The appellants are in appeals against the impugned orders wherein input credit taken by them on duty paid invoice was denied only on basis that the invoice number was handwritten or rubber stamped but not printed. A show-cause notice was issued, demands were confirmed by both the lower authorities. Aggrieved from the said orders, appellants are before us. ....

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....clearance of inputs/capital goods from the factory. Rule 9(2) gives an exception where no credit shall be taken unless all the particulars as prescribed under the CENVAT Credit Rules, 2004 are contained in the said documents. 5. Rule 11 of the CENVAT Credit Rules, 2002 provides that credit can be taken on the strength of invoice which shall be serially numbered. On going through the above provi....