2000 (8) TMI 448

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....ri V.M. Udhoji, JDR, for the Respondent. [Order]. -  This appeal is filed against the Order-in-Appeal dated 30-12-1999 passed by the Commissioner (Appeals), New Delhi, in which the appellate authority has upheld the order dated 21-10-1997 of the Assistant Commissioner, Central Excise Division-I, Faridabad denying the respondent the Modvat credit of Rs. 29,334/- availed on inputs against....

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....long - 1998 (104) E.L.T. 559 (Tribunal) = 1998 (79) ECR 327 (T). In this decision a Double Member Bench of the CEGAT has held that the invoices not conforming to prescribed colour scheme and not having pre-printed serial numbers are minor lapses which should not be made the basis for denial of substantive benefit of Modvat credit. 3. Shri V.M. Udhoji, JDR appearing for the Revenue has reli....