https://www.taxtmi.com/caselaws?id=50370 Modvat credit could not be denied merely because computer-generated invoices carried running serial numbers instead of pre-printed serial numbers, as the Board circular expressly treated such numbering as compliant. The circular was binding on departmental authorities, so the excise demand based on invoice format alone was not sustainable. On that basis, dismissal of the appeal for alleged non-compliance with the pre-deposit order was also unsustainable where the dispute was fully covered by the circular. en-us Thu, 19 Oct 2000 00:00:00 +0530 Sat, 21 Aug 2010 13:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50370 Modvat credit could not be denied merely because computer-generated invoices carried running serial numbers instead of pre-printed serial numbers, as the Board circular expressly treated such numbering as compliant. The circular was binding on departmental authorities, so the excise demand based on invoice format alone was not sustainable. On that basis, dismissal of the appeal for alleged non-compliance with the pre-deposit order was also unsustainable where the dispute was fully covered by the circular. Case-Laws Central Excise Thu, 19 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50370