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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

CENVAT credit - duty paying invoices - hand written serial ...

February 8, 2020

Case Laws     Central Excise     AT

CENVAT credit - duty paying invoices - hand written serial numbers - The invoice should bear serial numbers, however, there is no mention in the rules that the invoice should bear Pre-printed Serial Numbers. Therefore, the invoice should be “Serially Numbered” irrespective, whether, it is hand written or Pre-printed.

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