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TMI Blog2019 (2) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... T MUMBAI], where it was held that in the absence of any statutory provision, the credit cannot be denied on this count. Also, there is no dispute regarding receipt of the inputs in the factory of manufacture and there is also no dispute of Central Excise duty, which has been paid on the inputs - credit cannot be denied - appeal allowed - decided in favor of appellant. - Ex. Appeal No.78802/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice also alleged availing of cenvat credit on the basis of photo copies of the invoices during the period January, 2010. The Adjudicating Authority confirmed the demand of Central Excise duty amounting to ₹ 20,125/- along with interest and also imposed penalty of equal amount under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. On appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mandatory requirement under the Statute. The copies of the invoices are filed in the course of hearing. The ld.Counsel for the appellant has also relied upon the decision of the Tribunal in the case of A.A.Trailers Vs. Commr. of Central Excise, Mumbai II reported in 2018 (9) GSTL 69 (Tri.-Mumbai). It is her submission that the demand is also barred by limitation as the period of dispute in Januar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reads as follows : 3.2 The serial number can be given at the time of printing or by using franking machine. But when the invoice book is authenticated in the manner specified in sub-rule (5) of the Rule 11, each foil of the invoice book should contain serial number before being brought into use. Hand written serial number shall not be accepted. 4.1 The said Central Excise Manual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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