2000 (8) TMI 448

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..... dent. [Order]. -  This appeal is filed against the Order-in-Appeal dated 30-12-1999 passed by the Commissioner (Appeals), New Delhi, in which the appellate authority has upheld the order dated 21-10-1997 of the Assistant Commissioner, Central Excise Division-I, Faridabad denying the respondent the Modvat credit of Rs. 29,334/- availed on inputs against the invoices on which the Serial No. w .....

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..... 1998 (79) ECR 327 (T). In this decision a Double Member Bench of the CEGAT has held that the invoices not conforming to prescribed colour scheme and not having pre-printed serial numbers are minor lapses which should not be made the basis for denial of substantive benefit of Modvat credit. 3. Shri V.M. Udhoji, JDR appearing for the Revenue has relied on the Larger Bench decision of the CEGA .....

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..... sion which lays down general rule of interpretation of statutory provisions and is not specifically on the point in issue. In view of the fact that the matter is already covered in favour of the appellants by the aforestated decisions of the CEGAT, the appellants have made out a prima facie case in their favour. The appeal is, therefore, admitted for consideration. The appellant are granted the wa .....

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