2000 (2) TMI 144 - AT - Central Excise

Summary

The appellate tribunal dismissed the appeal filed by the Revenue regarding Modvat credit denial due to hand-written invoice serial numbers, citing previous tribunal decisions that such lapses are technical and do not warrant denial of credit if otherwise admissible. The appeal was based on the statutory requirement of printed serial numbers on invoices, but the tribunal found no issue with the decision in favor of the party.