Modvat credit denied for invoices lacking mandatory printed serial numbers under Rule 57GG, treating the defect as substantive non-compliance.

Modvat credit could be denied where the invoice did not comply with Rule 57GG of the Central Excise Rules, 1944, because the notification required the prescribed particulars to be present. The Tribunal treated the absence of a printed serial number running for the financial year under Rule 57GG(5) as non-compliance with a mandatory statutory condition, not a mere procedural defect. Earlier Tribunal rulings were distinguished because they did not consider that specific sub-rule, and the denial of credit was upheld.

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Issues: Whether Modvat credit could be denied when the invoices did not bear printed serial numbers as required by Rule 57GG of the Central Excise Rules, 1944.

Analysis: The invoice used for Modvat credit was required by the notification itself to contain the details prescribed under Rule 57GG. Sub-rule (5) of Rule 57GG specifically mandated that each invoice bear a printed serial number running for the financial year. The absence of printed serial numbers was therefore treated as non-compliance with a statutory requirement, not as a mere procedural lapse. The earlier Tribunal decisions cited were found inapplicable because they did not consider Rule 57GG(5).

Conclusion: The denial of Modvat credit was upheld and the appeal failed.

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