https://www.taxtmi.com/caselaws?id=88905 Modvat credit could not be denied solely because the supplier's invoice lacked pre-printed serial numbers under Rule 52A(6) of the Central Excise Rules, 1944. Although Rule 52A(6) was treated as mandatory in form and Rule 57G required an invoice issued in accordance with that rule, the defect was procedural only. Duty payment on the goods was otherwise established by certification of the jurisdictional authorities, and the department had not treated the goods as non-duty-paid or demanded duty again from the manufacturer. On those facts, denial of credit to the buyer manufacturer was unwarranted, and consequential relief followed. en-us Wed, 24 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 11:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88905 Modvat credit could not be denied solely because the supplier's invoice lacked pre-printed serial numbers under Rule 52A(6) of the Central Excise Rules, 1944. Although Rule 52A(6) was treated as mandatory in form and Rule 57G required an invoice issued in accordance with that rule, the defect was procedural only. Duty payment on the goods was otherwise established by certification of the jurisdictional authorities, and the department had not treated the goods as non-duty-paid or demanded duty again from the manufacturer. On those facts, denial of credit to the buyer manufacturer was unwarranted, and consequential relief followed. Case-Laws Central Excise Wed, 24 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88905