Admissibility of modvat credit where computer generated invoices do not contain pre-printed serial numbers

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....d that few commissionerates have issued trade notices making pre-printing of serial numbers on the invoices generated on computers mandatory, whereas in rest of the commissionerates such pre-printing of serial numbers is not mandatory. This has resulted into diverse practice. further, the commissionerates where pre-printing of serial numbers on computer generated invoices is mandatory as issuing s....

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....voices with the help of automatic number machine (franking machine) is permitted provided the serial numbers are given on each invoice book before the same is brought into use and that hand written or rubber stamped serial numbers are not permitted. The latter instructions re-emphasized that it may not be necessary to pre-print serial number on computer generated invoices. However, few commissione....