Appellate tribunal upholds Modvat credit despite hand-written invoice serial numbers deemed technical issue.

The appellate tribunal dismissed the Revenue's appeal regarding Modvat credit denial due to hand-written invoice serial numbers, deeming the issue as technical and not justifying credit denial if admissible. The tribunal upheld the decision favoring the party despite the statutory requirement of printed serial numbers on invoices.

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The appellate tribunal dismissed the appeal filed by the Revenue regarding Modvat credit denial due to hand-written invoice serial numbers, citing previous tribunal decisions that such lapses are technical and do not warrant denial of credit if otherwise admissible. The appeal was based on the statutory requirement of printed serial numbers on invoices, but the tribunal found no issue with the decision in favor of the party.

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