https://www.taxtmi.com/caselaws?id=89407 Modvat credit could be denied where invoices did not bear the mandatory printed serial numbers required to run through the full financial year. The rule distinguished between mere marking and the specific statutory requirement of printing, and rubber-stamped serial numbers were held not to satisfy that condition. The requirement was treated as mandatory, so the invoices failed to comply with Rule 57GG(5) and the denial of Modvat credit was upheld against the assessee. en-us Thu, 22 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 18:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89407 Modvat credit could be denied where invoices did not bear the mandatory printed serial numbers required to run through the full financial year. The rule distinguished between mere marking and the specific statutory requirement of printing, and rubber-stamped serial numbers were held not to satisfy that condition. The requirement was treated as mandatory, so the invoices failed to comply with Rule 57GG(5) and the denial of Modvat credit was upheld against the assessee. Case-Laws Central Excise Thu, 22 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89407