https://www.taxtmi.com/caselaws?id=98242 Modvat credit could not be denied solely because invoices lacked pre-printed serial numbers, where receipt of goods and payment of duty were undisputed. The Tribunal treated the invoice-format objection as a procedural irregularity that did not defeat substantive entitlement to credit under the Central Excise Rules. It relied on earlier Tribunal decisions adopting the same approach and rejected the departmental contention that non-compliance with the invoice numbering format, by itself, justified disallowance. The departmental appeals therefore failed, and the assessee's credit claim was sustained. en-us Sat, 13 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 17:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98242 Modvat credit could not be denied solely because invoices lacked pre-printed serial numbers, where receipt of goods and payment of duty were undisputed. The Tribunal treated the invoice-format objection as a procedural irregularity that did not defeat substantive entitlement to credit under the Central Excise Rules. It relied on earlier Tribunal decisions adopting the same approach and rejected the departmental contention that non-compliance with the invoice numbering format, by itself, justified disallowance. The departmental appeals therefore failed, and the assessee's credit claim was sustained. Case-Laws Central Excise Sat, 13 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98242