https://www.taxtmi.com/caselaws?id=93548 Computer-generated invoices were accepted for Modvat credit under Rule 57GG(8) during the relevant period, and credit could not be denied merely because the stationery lacked pre-printed serial numbers. The Board's clarificatory circular reinforced that such absence was not a ground to issue show-cause notices or deny credit. A departmental trade notice could not override the statutory rule or the circular. Accordingly, the alleged procedural contravention was treated as unsustainable, and the penalty was held not sustainable. en-us Mon, 01 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 12:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93548 Computer-generated invoices were accepted for Modvat credit under Rule 57GG(8) during the relevant period, and credit could not be denied merely because the stationery lacked pre-printed serial numbers. The Board's clarificatory circular reinforced that such absence was not a ground to issue show-cause notices or deny credit. A departmental trade notice could not override the statutory rule or the circular. Accordingly, the alleged procedural contravention was treated as unsustainable, and the penalty was held not sustainable. Case-Laws Central Excise Mon, 01 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93548