1998 (10) TMI 138

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..... Textiles Ltd., the matter relates to the availment of Modvat credit on the strength of the invoices which were not pre-authenticated as per the Rules and which did not bear the printed serial numbers. M/s. Derby Textiles Ltd., Jodhpur had received the goods from M/s. Pawan Enterprises, Jodhpur who were not a dealer, and M/s. Pawan Enterprises had received the goods from M/s. Nirup Synchrome Ltd., .....

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..... e through the facts on record. 4. Under sub-rule (5) of Rule 57GG, each invoice was required to bear printed serial number running for the whole of the financial year beginning on the 1st April of each year. It was also laid down that only one invoice book of each type was to be used by the registered person for removal of excisable goods at any one time unless otherwise specially permitted by t .....

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..... Rules. The expression used in sub-rule (5) is not the marking but bearing printed serial number. There are Tribunal decisions that marking of the words duplicate for transporter could be by rubber stamping. I do not consider that the same consideration could be extended in respect of the printing of the serial number under sub-rule (5) Rule 57GG. 6. Keeping in view all the relevants facts of .....

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