https://www.taxtmi.com/caselaws?id=90161 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. en-us Tue, 18 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90161 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. Case-Laws Central Excise Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90161