https://www.taxtmi.com/caselaws?id=94006 Denial of Modvat credit solely because invoices lacked pre-printed serial numbers was treated as covered by earlier Tribunal decisions favouring the assessee, and the contrary Larger Bench ruling was read as only a general principle of statutory interpretation, not as governing the specific issue. On that basis, the assessee was found to have established a prima facie case for interim relief, and waiver of pre-deposit with stay of recovery was granted pending final disposal of the appeal. en-us Fri, 18 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94006 Denial of Modvat credit solely because invoices lacked pre-printed serial numbers was treated as covered by earlier Tribunal decisions favouring the assessee, and the contrary Larger Bench ruling was read as only a general principle of statutory interpretation, not as governing the specific issue. On that basis, the assessee was found to have established a prima facie case for interim relief, and waiver of pre-deposit with stay of recovery was granted pending final disposal of the appeal. Case-Laws Central Excise Fri, 18 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94006