https://www.taxtmi.com/caselaws?id=48898 Invoices bearing serial numbers stamped by a franking machine can satisfy Rule 52A(6) of the Central Excise Rules, 1944, because the numbering requirement is meant to ensure sequential identification and prevent misuse, not to insist on printing by a press in every case. Where duty payment, description of goods, assessable value and manufacturer identity are otherwise established, Rule 57G and the amended Rule 57G(11) support substantial compliance, so Modvat credit should not be denied for this non-substantive defect alone. The preferred view treats the invoice as valid if the serial number remains continuous, verifiable and serves the rule's purpose. en-us Mon, 12 Nov 2001 00:00:00 +0530 Sat, 07 Aug 2010 11:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48898 Invoices bearing serial numbers stamped by a franking machine can satisfy Rule 52A(6) of the Central Excise Rules, 1944, because the numbering requirement is meant to ensure sequential identification and prevent misuse, not to insist on printing by a press in every case. Where duty payment, description of goods, assessable value and manufacturer identity are otherwise established, Rule 57G and the amended Rule 57G(11) support substantial compliance, so Modvat credit should not be denied for this non-substantive defect alone. The preferred view treats the invoice as valid if the serial number remains continuous, verifiable and serves the rule's purpose. Case-Laws Central Excise Mon, 12 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48898