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TMI Blog2016 (10) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... nd for such procedural lapse substantial benefit of Cenvat credit cannot be denied as the duty payment under invoice, receipt of input and use thereof has not been disputed - In the appellant’s own case PEPSICO INDIA HOLDING P LTD Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II [2012 (7) TMI 53 - CESTAT, MUMBAI], on the similar issue this Tribunal held that as per Rule 11 of Cenvat Credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. - The appellant availed credit on the invoices, wherein Serial Number of the invoices either not printed or hand written. In one of the invoice credit was taken on Xerox copy of the invoice. For this reason adjudicating authority has denied the Cenvat credit. Being aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner (Appeals) which was rejected, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 665 (T-LB)] (b) CCE v. Satyen Dyes [2001 (134) E.L.T. 655 (T-LB)] (c) CCE v. Steelco Gujarat Ltd. [2010 (255) E.L.T. 518 (Guj.)]. 3. Shri S.V. Nair, ld. Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that since invoice do not bear printed serial number and credit was availed on photocopy, it is aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered duly hand written. In one invoice credit was taken on Xerox copy. I find that except these allegations there is no case of the Revenue that input covered under said invoices were not received by the appellant and not used in the manufacture of final product. The credit is allowed in respect of duty suffered on the input and if that is not disputed credit cannot be denied. The allegation made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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