2011 (9) TMI 357

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..... page 25 of appellate order and supports the case of appellant because the date mentioned on the invoice is a clerical mistake stating that to be 22.11.94 instead of 22.11.93.  Such a clerical error should not deprive the appellant to get cenvat credit. Secondly, she argues that the copy of invoice issued by M/s. Allied Agencies appearing at page 24 indicates a reference to copy of invoice at .....

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..... was issued by Goetze (India) ltd on 27.11.93. That was relied upon as supporting document for the copy of invoice appearing at page 28 of the appeal folder. But page 28 indicates Sl. No.671/I/13 dated 30.6.94. There is another date appearing is 22.11.94 just below that. The plea of the appellant that there was a clerical mistake does not appeal to commonsense for the reason that if there was a cle .....

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