TaxTMI 
TaxTMI 
1999 (12) TMI 259
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....Sharma, Member (T)]. - The Commissioner has filed this reference petition stating that a point of law arises out of the Tribunal's order. The point of law has been formulated to read as "Can an invoice issued by a registered dealer which is not authenticated as per requirement of Rule 57GG be considered as valid document for taking Modvat credit under Rule 57G." 2. The facts of the case in....
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....pt to rectify the defect when it was pointed out that invoices were not authenticated. We note that authentication of invoice is a curable defect. More so, when an invoice issued in the name of the customer an invoice cannot be endorsed thus, the pre-authentication of an invoice is a curable defect more so when it is issued not by the customer (who takes Modvat credit) but by the supplier. Therefo....
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.... was filed before Commissioner (A). The Commissioner (A) set aside the order of the Asstt. Commissioner and allowed the appeal of the department holding that pre-authentication of the invoices is mandatory and, therefore Modvat credit is not admissible on the strength of invoices which are not pre-authenticated. This Tribunal examined the issue further and found there were the cases in which the s....