https://www.taxtmi.com/caselaws?id=33091 The Himachal Pradesh HC held that the pre-printing of the serial number and other prescribed particulars on a Modvat invoice was mandatory under the excise rules, notification and trade notice. Because the scheme was designed to prevent misuse through falsified or duplicated invoices, handwritten particulars did not satisfy the prescribed form and could not be treated as a mere technical defect. The Court found the language of the provision clear and unambiguous, and declined to relax compliance where the particulars were already within the issuer's prior knowledge. Modvat credit was therefore unavailable on such invoices, and the orders allowing credit were set aside. en-us Wed, 20 Aug 2008 00:00:00 +0530 Tue, 21 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33091 The Himachal Pradesh HC held that the pre-printing of the serial number and other prescribed particulars on a Modvat invoice was mandatory under the excise rules, notification and trade notice. Because the scheme was designed to prevent misuse through falsified or duplicated invoices, handwritten particulars did not satisfy the prescribed form and could not be treated as a mere technical defect. The Court found the language of the provision clear and unambiguous, and declined to relax compliance where the particulars were already within the issuer's prior knowledge. Modvat credit was therefore unavailable on such invoices, and the orders allowing credit were set aside. Case-Laws Central Excise Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33091