2000 (11) TMI 412

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..... d this appeal against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order, the benefit of Modvat credit was denied only on the ground that the invoices were computer generated and serial number was not printed on the printed stationery. 2. Ld. Counsel, appearing on behalf of the appellants, submits that the appellants availed the benefit of Modvat credit on the streng .....

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..... authorities. 5. Heard both sides. 6. In this case, the benefit of Modvat credit is denied only on the ground that the computer generated invoices were not having the printed serial number. The CBEC issued a circular No. 482/48/99-CX, dated 25-8-99 in respect of computer generated invoices. Para 2 of the circular is reproduced below : The Board has examined the matter. The present Rule 52A .....

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..... re-emphasized that it may not be necessary to pre-print serial numbers on computer generated invoices. However, few Commissionerates noticed misuse of this provision and recommended its revision. The matter is already under detailed examination and the decision will be communicated in due course. In any case, printing of running serial numbers on computer generated invoices do not amount to any br .....

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