Please refer to Rule 9(2) of the CENVAT Credit Rules, as below:
[(2) No CENVAT credit under sub-rule (1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as the case may be, are contained in the said document:
The following are the requirements (invoice should be serially numbered:
- The registration number,
- Address of the concerned Central Excise division,
- Name of the consignee,
- Time and date of removal,
- Mode of transport and vehicle registration number,
- Rate of duty, quantity and value, of goods and
- Duty payable thereon
However, the proviso to the rule states as below:
Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, descripttion of the goods or taxable service, assessable value, Central Excise or Service Tax registration number of the person issuing the invoice, as the case may be, name and address of the factory or warehouse or premises of first or second stage dealers or provider of output service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of account of the receiver, he may allow the CENVAT credit.
Hence, in the absence of requisite details on the invoice, the respective Deputy/Asst Commissioner of Central Excise needs to be satisfied as stated above.