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TMI Blog2017 (11) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... if the documents issued by the assessee suffer from some mistake due to inadvertence the same can be corrected subsequently as the author of the invoices has liberty to correct the documents for any mistake as occurred inadvertently subject to condition the correction is not contrary to the fact. In the present case there is no charge of the department that correction made in the invoices is contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed the demand of ₹ 4,89,624/- out of proposed demand of ₹ 7,90,195/- and also confirmed the amount of ₹ 6996/- consequent penalty under Section 11AC was imposed and also demanded interest. Being aggrieved by the Order-in-original, appellant filed appeal before the Commissioner(Appeals), who upheld the order-in-original and disposed of appeal therefore appellant is before me. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue reiterates the findings of the impugned order. He further submits that invoices once issued cannot be corrected without intimation to the department therefore even though invoices were corrected credit cannot be allowed as the supplier has suo moto corrected the invoices which is not permissible. 4. I have carefully considered the submissions made by both sides. 5. I find that at the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not acceptable that the issuing in person of the invoice cannot correct the invoice without intimation to the department. There is no prohibition in the law to correct the mistake in the invoice which has occurred inadvertently. In these circumstances, I am of the clear view that Cenvat credit is admissible in respect of six invoices involving ₹ 1.82 lacs approximately all other demand stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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