Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1998 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1998 (9) TMI 157 - AT - Central ExciseInvoice - Duty paying document - no printed serial no. on invoice - other particulars on the invoice - technical omission or violations - Held that: - Regarding the rubber stamping of the duplicate copy of the transporter, the Modvat credit cannot be disallowed as it is a remediable defect and cannot be made the basis for denying the credit. So, also the colour of the invoice in respect of dealers (yellow instead of pink), merely because original duplicate etc. are rubber stamped cannot be disallowed. The manufacturer availing credit cannot be penalised for the lapses on the part of the supplier. - The question of printing does not arise, marking can be made in any manner. - The invoice not bearing the printed serial no. is a technical violation, not such as to disentitle the appellant to Modvat / cenvat credit.
|