https://www.taxtmi.com/caselaws?id=97842 Modvat credit on invoices lacking a pre-printed serial number under Rule 52A(6) of the Central Excise Rules, 1944 was in dispute, with authorities taking conflicting views on whether the defect was merely procedural or a mandatory non-compliance. The Tribunal noted that one line of decisions treated the omission as a minor lapse not justifying denial of credit, while another required strict adherence to the prescribed invoicing format. Because of this divergence, the admissibility of credit on such invoices could not be conclusively decided in the appeal, and the matter was referred for authoritative resolution by a Larger Bench. en-us Thu, 10 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97842 Modvat credit on invoices lacking a pre-printed serial number under Rule 52A(6) of the Central Excise Rules, 1944 was in dispute, with authorities taking conflicting views on whether the defect was merely procedural or a mandatory non-compliance. The Tribunal noted that one line of decisions treated the omission as a minor lapse not justifying denial of credit, while another required strict adherence to the prescribed invoicing format. Because of this divergence, the admissibility of credit on such invoices could not be conclusively decided in the appeal, and the matter was referred for authoritative resolution by a Larger Bench. Case-Laws Central Excise Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97842