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TMI Blog2014 (10) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2004 and also following the ruling in the case of Pepsico India Holding Pvt. Ltd. (2012 (7) TMI 53 - CESTAT, MUMBAI), CENVAT Credit is allowable to the appellant - Decided in favour of assessee. - Appeal No. E/88949/13 - - - Dated:- 11-7-2014 - Anil Choudhary, J. For the Appellant : Shri S L Chaudhary, Manager For the Respondent : Shri Rakesh Goyal, Addl. Commissioner (AR) J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Department. Show-cause notice was issued on 13.12.2011 on the observation that the appellant had wrongly taken CENVAT Credit on the invoices issued by M/s Fabkraft Industries, which were not bearing pre-printed Sr. No., totaling an amount of ₹ 11,73,965/- for the period April, 2007 to March, 2010. The appellant contested the show-cause notice and also raised the issue of time bar, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich provides that no CENVAT Credit shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1999, as the case may be, are contained in the said document. It is further provided that if the concerned document does not contain all the particular but contains the details of duty or Service Tax payable, description of the goods or taxable s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment in the Rule that the invoice No. should be pre-printed. The only requirement is that the invoice should be numbered. 4. The learned DR relies on the impugned order and prays that the appellant be put to terms. 5. Since the matter is very small, with the consent of the parties, I take up the appeal itself for final disposal. 6. Having considered the rival contentions, I find from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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