https://www.taxtmi.com/caselaws?id=95278 Modvat credit cannot be denied solely because invoice serial numbers are typewritten rather than printed, where the invoices otherwise evidence a valid transaction. The Tribunal treated this as a mere clerical defect that did not affect the admissibility of credit and followed its earlier view that typewritten numbers are to be regarded as equivalent to printed numbers for this purpose. On that basis, the credit remained admissible and denial based only on the invoice format was not justified. en-us Fri, 05 Jan 2001 00:00:00 +0530 Fri, 09 Dec 2011 13:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95278 Modvat credit cannot be denied solely because invoice serial numbers are typewritten rather than printed, where the invoices otherwise evidence a valid transaction. The Tribunal treated this as a mere clerical defect that did not affect the admissibility of credit and followed its earlier view that typewritten numbers are to be regarded as equivalent to printed numbers for this purpose. On that basis, the credit remained admissible and denial based only on the invoice format was not justified. Case-Laws Central Excise Fri, 05 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95278