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TMI Blog1998 (8) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... i T.A. Arunachalam, JDR, for the Respondent. [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 thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oregoing submissions the appeal be 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 statuto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, submits that the Modvat 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncerned person are not relevant to 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 Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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