Modvat credit cannot be denied for handwritten invoice serial numbers where the defect is only technical.

Handwritten invoice serial numbering was treated as a technical defect that did not amount to a serious or incurable violation. The Tribunal held that Modvat credit could not be denied solely because the invoice serial number was written by hand rather than printed, where credit was otherwise admissible. The lapse affected form, not the substantive entitlement, so it did not justify refusal of credit on that ground alone.

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Issues: Whether Modvat credit could be denied merely because the invoice serial number was written by hand instead of being printed.

Analysis: The dispute concerned the effect of a defect in the invoice format. The Tribunal held that handwritten serial numbering did not amount to a serious or incurable violation and that such a lapse was only technical in nature. Where Modvat credit was otherwise admissible, it could not be refused on this ground alone.

Conclusion: The handwritten serial number on the invoice did not justify denial of Modvat credit, and the departmental appeal failed.

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