2012 (7) TMI 53

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..... uirement is that invoice should be serially numbered - appellant have fulfilled the requirement of CENVAT Credit Rules, 2004. Accordingly, they are entitled to avail input credit on the strength of the invoices in question – In favor of assessee - E/1763 & 1765/2010 - S/18 & 19/12/SMB/C-IV - Dated:- 9-2-2012 - Ashok Jindal, J. For Appellant: Ms Anjali Hirawat, Adv. For Respondent: Ms D .....

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..... can be disposed of at this stage. Therefore, after waiving the requirement of pre-deposit, appeals are taken up for final disposal. 4. I have gone through the provisions of CENVAT Credit Rules, 2004 and Rule 9 of the CENVAT Credit Rules deals with the situation and as per the said rule, the CENVAT credit shall be taken by the manufacturer on the basis of the invoice issued by the manufacturer fo .....

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