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TMI Blog2016 (5) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the documents mentioned in sub-rule 1 does not contain all the particulars required to be contained under these Rules. In case there is any discrepancy then the same can be verified from the jurisdictional Central Excise Officer, having jurisdiction over the supplier of the inputs, to ensure that the appropriate Central Excise duty has been paid on inputs. In the light of the above observations, under the provisions of existing Central Excise Rules 11(2) it is not mandatory to have pre-printed invoices. It is not the case of the Revenue that the duty-paid inputs have not been received by the Appellant and further not utilized in the manufacture of the finished goods. It is now a well settled legal proposition that minor procedura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Commissioner(Appeals) of Customs, Central Excise Service Tax, Patna by upholding Order-in-Original dated 07.07.2010 passed by the Adjudicating authority. 2. Dr.Samir Chakraborty (Advocate) appearing on behalf of the Appellant submitted that Cenvat Credit of ₹ 6,00,893/-(Rupees Six Lakhs Eight Hundred and Ninety Three only) was denied to the Appellant and confirmed along with interest. That an equivalent penalty was imposed under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. That out of total demand of ₹ 25,484/-(Rupees Twenty Five Thousand Four Hundred and Eighty Four only) was pertaining to removal of inputs (plastic crates) as such on the grounds that Educati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notice dated 24.03.2009. That when no credit of Education Cess was taken at the time of receipt of plastic crates, then no Cenvat Credit was required to be reversed at the time of clearing of these goods as such. 3. Shri S.S.Chatterjee, Supdt.(AR) appearing on behalf of the Revenue argued that pre-printing of invoices is a statutory requirement and hand-written serial numbers on Cenvatable documents is not acceptable. Ld.AR relied upon the case law of Commissioner of Central Excise vs. Spectra Electronics Pvt.Ltd. [2009 (235) ELT 795 (H.P.)] where it has been held that pre-printed numbering of invoices is a mandatory requirement and not a procedural requirement. It was thus the case of the Department that hand-written serial number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 11(2) of the Central Excise Rules, 2002 (effective from 28.09.2004) following is prescribed.:- [(2) The invoice shall be serially numbered and shall contain the registration number, name of the consignee, description, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, of goods and the duty payable thereon.] 4.1 From the above requirement it is not mandatory that the invoices issued under Central Excise Rules, 2002 should be pre-printed. At the same time it is also observed that under Rule 9(2) of the Cenvat Credit Rules, 2004, Cenvat Credit shall not be denied on the grounds that any of the documents mentioned in sub-rule 1 does not contain all the particu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vations were made by the Apex Court in para-9.:- 9. We agree with the view taken by the Tribunal that in the absence of any such proof, demand raised by issuing the show cause notices cannot be sustained. Moreover, the onus to prove that the assessee had availed of the Modvat credit was on the Revenue. Accordingly, we do not find any error in the impugned order of the Tribunal and consequently do not find any merit in these appeals. The appeals are, therefore, dismissed leaving the parties to bear their own costs. 4.3 In view of the above ratio laid down by the Apex Court once an assesse takes a stand that Modvat credit with respect to inputs is not availed, then onus is shifted to the Revenue to establish that credit is taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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