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2008 (8) TMI 224 - HC - Central ExciseCredit availed against invoice on which serial number was hand written - Tribunal was not right in allowing the Modvat credit on the strength of the invoices which did not specify the provisions/criteria laid down under Rules 52A and 57GG of the Rules and also the Notification No. 23/05-C.E. (N.T.) and Trade notice No. 58-CE/95 - held that in order to avail Credit invoices should be pre-printed/numbered and not hand written – such requirement is not procedural but mandatory
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