2000 (5) TMI 257

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....achalam, JDR, for the Respondent. [Order]. -  The appellants had taken Modvat credit on inputs on the strength of dealers' invoices dated 19-9-1997 and 7-10-1997, which were invoices generated through computer. The jurisdictional Assistant Commissioner of Central Excise disallowed the credit so taken, on the ground that the invoices did not bear the pre-printed serial numbers as require....

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....mined the orders of the lower authorities and have heard learned Advocate, Shri Naveen Mullick for the appellants and learned JDR, Shri T.R. Arunachalam for the respondent/Revenue. 3. Learned Advocate has reiterated the grounds of the appeal and has drawn my attention to the provisions of sub-Rule (8) of Rule 57-GG of the Central Excise Rules which was in force during the period of dispute....

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....ular, referred to by learned Advocate, clearly provides that Modvat credit should not be denied on the ground that the computerised stationery did not contain the pre-printed serial numbers but only contain serial numbers at the time of printing of the invoices. The circular mandated that show-cause notices for denial of Modvat credit should not be issued on account of absence of pre-printed seria....

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....ties and has pleaded for rejecting the appeal. 5. I have carefully examined the rival submissions and also the provisions of Rule 57GG (8) of the Central Excise Rules as well as those of the Board's circular cited by the learned Advocate. The charge of contravention of procedural requirement was levied against the party by the department on the strength of sub-Rules (4) and (6) of Rule 57G....