2013 (4) TMI 406

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....ivkumar (AR) JUDGEMENT Per: H. K. Thakur: 1. This is an appeal filed by the appellant against Order in Appeal NO.SRP/17/VAPI/2012-13 dated 13/09/12 under which the Commissioner (A) has rejected the appeal filed by the appellant. The issue involved in this case is whether cenvat credit is admissible on the basis of invoice on which serial number is hand-written. 2.The ld. Counsel on beh....

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....rence to his counter-part. In support of his case, he relied upon the judgment of the Tribunal in the case of Pepsico India Holding P. Ltd. vs. CCE, Mumbai-II[2012 (284) ELT 514 (Tri.-Mumbai.)]. 3. The ld. A.R. on the other hand relied upon the judgment of the Honble High Court of Himachal Pradesh in the case of Commr. of C. Ex. Vs. Chandra Laxmi Tempered Glass Co. Pvt. Ltd. [2009 (234) ELT 24....

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...., there was a clear cut specification that each invoice shall bear a printed serial number. The appellant has, therefore, correctly made out the point that under existing Central Excise Rules, there is no requirement that the invoice should bear printed serial number only. It is an accepted legal position that substantial benefit should not be denied to the assessee simply on procedural discrepanc....

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....epted. The judgment of the Commissioner, Central Excise vs. Chandra Laxmi Tempered Glass Co. Pvt. Ltd. [2009 (234) ELT 245 (H.P.)], relied upon by the ld. A.R. is not applicable because the same was pronounced with respect to Rule 57G of the earlier Central Excise Rules, 1944 when there was a specific obligation under Rules 52A to have serially printed invoices. It is once again emphasized that su....