9911796707
TMI Blog1998 (8) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order]. - Briefly stated the facts of the case are as follows :- 2. The applicant/appellant herein availed a Modvat credit of Rs. 24,090 on the strength of invoices without printed Sl. Nos. issued by a dealer as required under sub-rule 57GG of Central Excise Rules, 1944. 2. Ld. Chartered Accountant Shri O.P. Agarwal has submitted that this is only a procedural lapse. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed. Opposing the contention, ld. JDR Shri Arunachalam states that Rule 57GG is a statutory rule. Sub-rule (5) clearly indicates as follows :- "each invoice shall bear a printed Sl. No. running for the whole [financial] year beginning on the 1st [April] of each year." 3. Ld. JDR, therefore submits that the printing of Sl. No. on an invoice is a statutory requirement. This has been kept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit has been rightly denied by the lower authorities. 4. I have carefully considered the pleas advanced from both sides. In view of the facts and circumstances cited above by both sides, I am inclind to agree with the ld. JDR Shri Arunachalam. The Notification on which the ld. Chartered Accountant has relied itself states that the Invoice on which the Modvat credit has to be taken, sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the present controversy. Those judgment had not taken into account sub-rule (5) and Rule 57GG. The controversy, as present here, was not available in those judgment. Accordingly I do not find any substance in the appellants appeal. Consequently the appeal is itself liable to be disallowed. I order accordingly. Since the appeal has been disposed of, the Stay Petition is also disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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