Modvat credit on invoices without pre-printed serial numbers was sent to a Larger Bench amid conflicting rulings.

Modvat credit on invoices lacking a pre-printed serial number under Rule 52A(6) of the Central Excise Rules, 1944 was in dispute, with authorities taking conflicting views on whether the defect was merely procedural or a mandatory non-compliance. The Tribunal noted that one line of decisions treated the omission as a minor lapse not justifying denial of credit, while another required strict adherence to the prescribed invoicing format. Because of this divergence, the admissibility of credit on such invoices could not be conclusively decided in the appeal, and the matter was referred for authoritative resolution by a Larger Bench.

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Issues: Whether Modvat credit could be denied on invoices that did not bear a printed serial number as required by Rule 52A(6) of the Central Excise Rules, 1944, and whether the conflicting decisions on the point required reference to a Larger Bench.

Analysis: The competing authorities cited before the Tribunal took divergent views on the effect of a dealer's invoice not carrying a pre-printed serial number. One line of decisions treated the defect as a minor lapse not warranting denial of credit, while another treated compliance with the prescribed manner of documentation as mandatory. In view of this conflict, the Tribunal found that the admissibility of the credit on such invoices could not be finally determined in the appeal and that the difference in opinion had to be resolved authoritatively.

Outcome: The issue was referred to the Hon'ble President for constitution of a Larger Bench.

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