2000 (2) TMI 144

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....2. The issue relates to Modvat credit. The Assistant Commissioner has denied the benefit on the ground that serial number of invoice is written with hand observing that each invoice shall be Printed Serial Number running from April and that the condition cannot be relaxed or dispensed with being statutory requirement. 3. On the other hand, the Commissioner (Appeals) has decided the issue in fav....

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....on invoice is a statutory requirement. Even if it is considered as a procedural requirement, the Supreme Court in the case of Indian Aluminium Company Ltd. v. Thane Municipal Corporation, reported in 1991 (55) E.L.T. 454 (S.C.) has held that non-observance of even a procedural condition is not to be condoned if likely to facilitate commission of fraud and introduce administrative inconvenience pos....