2004 (10) TMI 137

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....day only for the purpose of considering the stay application, during the hearing issue raised was argued in detail. Therefore, it is appropriate that the appeal itself is disposed of. Accordingly, the requirement for pre-deposit is waived and appeal itself is being taken up for disposal. 2. This appeal relates to the denial of Modvat credit in respect of three inputs purchased by the appellant.....

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..... No. was computer generated. The submission of the appellant on this score is that it remains clarified under Board Circular No. 180/14/96-CX that automatic numbering machine generated invoice numbers are also valid. Thus, this issue remains settled in favour of the appellant. The third and last reason for denying credit is that purchase invoice of the appellant, did not indicate particulars of d....