https://www.taxtmi.com/caselaws?id=98623 Modvat credit could not be denied solely because invoices were computer-generated and lacked pre-printed serial numbers. Rule 52A(6) and Rule 57GG(6) of the Central Excise Rules, 1944 required invoices to bear printed serial numbers, but did not require them to be pre-printed or exclude numbers generated by computer. A Board circular clarified that running serial numbers on computer-generated invoices did not violate the rules and instructed officers not to deny credit on that basis. The appellate authority was bound to follow the circular, so denial of credit on that ground was unjustified. en-us Mon, 06 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 13:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98623 Modvat credit could not be denied solely because invoices were computer-generated and lacked pre-printed serial numbers. Rule 52A(6) and Rule 57GG(6) of the Central Excise Rules, 1944 required invoices to bear printed serial numbers, but did not require them to be pre-printed or exclude numbers generated by computer. A Board circular clarified that running serial numbers on computer-generated invoices did not violate the rules and instructed officers not to deny credit on that basis. The appellate authority was bound to follow the circular, so denial of credit on that ground was unjustified. Case-Laws Central Excise Mon, 06 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98623