2001 (1) TMI 276

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..... ellant Shri K.K. Anand, ld Counsel submits that the dispute in the instant case is confined to disallowance of Modvat credit on the strength of invoices on which the S. No. was not printed but was only typed. Ld. Counsel submits that there are a number of judgments of this Tribunal in which it has been held that typing of S. No. instead of printing it in the invoices is a rectifiable mistake and M .....

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..... the authorities below as also the case law cited on the subject. I note that the only reason for disallowance of Modvat credit in these two cases is that serial numbers were not printed but were typed out. I find that exactly similar case came up before the West Regional Bench in the case of CCE, Rajkot v. Kishan Plastics Pvt. Ltd. In that case the Tribunal held that 3. The objection of the Dep .....

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..... orrect in law . 4. Having regard to the facts that the Tribunal has been consistently holding that Modvat credit can be taken on the strength of invoices on which the serial number is not printed but is typewritten and having also regard to the fact that similar view was taken by the Tribunal in the case cited above, I hold that Modvat credit is admissible to the assessee in the instant case. Th .....

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