1998 (10) TMI 138

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....ent. [Order]. -  In this appeal filed by M/s. Derby Textiles Ltd., the matter relates to the availment of Modvat credit on the strength of the invoices which were not pre-authenticated as per the Rules and which did not bear the printed serial numbers. M/s. Derby Textiles Ltd., Jodhpur had received the goods from M/s. Pawan Enterprises, Jodhpur who were not a dealer, and M/s. Pawan Ente....

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....on merits. 3. I have heard Shri T.A. Arunachalam, JDR and have gone through the facts on record. 4. Under sub-rule (5) of Rule 57GG, each invoice was required to bear printed serial number running for the whole of the financial year beginning on the 1st April of each year. It was also laid down that only one invoice book of each type was to be used by the registered person for remo....