2000 (7) TMI 169

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.... Freezers. They received inputs like Relay and compressor from M/s. Shriram Refrigeration Industries, Calcutta, a registered dealer under various invoices. The impugned order has disallowed Modvat credit in respect of such goods on the ground that the invoices under which inputs were received were not in order. The defects in the invoices were that the particulars in respect of name, address, cent....

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....d not be issued for mere procedural lapses. He also submitted that Tribunal has held in a number of decisions that credit should not be denied on account of procedural lapses. He referred to the decision of the Tribunal in the case of Shriram Refrigeration Industries - 1999 (112) E.L.T. 511; Tata Iron and Steel Company v. C.C.E., Jamshedpur - 1999 (112) E.L.T. 612. 3. Learned DR submitted that ....

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....s effect. I also find that particulars with regard to entering information on the invoices by rubber stamping the Tribunal has held in many cases that credit is not to be denied merely on the ground that information is entered through rubber stamping and not by pre-printing - (Stadmed Private Limited v. C.C.E., Allahabad, 1998 (102) E.L.T. 466; C.C.E., Chandigarh v. Mantary Industries Ltd., 1999 (....