2001 (1) TMI 276

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Pushkarna, JDR, for the Respondent. [Order]. - Arguing the case for the appellant Shri K.K. Anand, ld Counsel submits that the dispute in the instant case is confined to disallowance of Modvat credit on the strength of invoices on which the S. No. was not printed but was only typed. Ld. Counsel submits that there are a number of judgments of this Tribunal in which it has been held that typi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....msp;I have heard the submissions of the ld. Counsel. I have also perused the orders passed by the authorities below as also the case law cited on the subject. I note that the only reason for disallowance of Modvat credit in these two cases is that serial numbers were not printed but were typed out. I find that exactly similar case came up before the West Regional Bench in the case of CCE, Rajkot v....