1997 (7) TMI 422

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..... issioner, Central Excise, Faridabad. 2. The impugned order confirmed a demand of Rs. 44,350/- by way of denying Modvat credit on the ground that all the five invoices relating to the demand were not pre-printed but were stamped. 3. The appellants in their defence have relied upon CEGAT s judgment in the case of M/s. Larsen Toubro Limited v. CCE, Bhubaneshwar, 1994 (72) E.L.T. 948 (T) where i .....

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..... of the goods as stipulated under Rule 57H of Central Excise Rules, 1944. 5. In a similar case of appeal by M/s. Supreme Vinyle Products, Faridabad, the Commissioner of Central Excise (Appeals), New Delhi had held that substantive benefit should not be denied on technical grounds and allowed the appeal. 6. I am, therefore, of the view that the appellants were entitled to Modvat credit. I, ther .....

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