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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 ..... ed by the Adjudicating authority. 2. Dr.Samir Chakraborty (Advocate) appearing on behalf of the Appellant submitted that Cenvat Credit of Rs. 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 Rs. 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 Education Cess was payable on such clearances of plastic crates made in the year 2006. That the remaining amount is with respect to inputs where credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 numbers on the invoices make them ineligible for taking Cenvat Credit. 3.1 On the issue of payment of Education Cess on plastic crates cleared by the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 an assessee. The ratio laid down by the Apex Court in the case of Commissioner of Customs vs. Auto Ignition Ltd. (supra) is squarely applicable to the facts of the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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