JUDGMENT
Jyoti Balasundaram, Member (Judicial)
1. In this batch of cases, modvat credit has been denied tot he
appellants how are engaged int he manufacture of M.S. drums falling under
Chapter Sub-heading 7310 of the Schedule to Central Excise Tariff Act,
1985, solely on the ground that the invoice issued by B.P.C.L. on which
they availed credit did not bear pre-printed serial numbers but only bore
hand written serial numbers and this resulted in contravention of the provisions
of Rule 57GG(5) of the Central Excise Rules, 1944.
2. On hearing the ld. DR and perusing the records, I find that in a series
of cases including the one reported in 2000(119) E.L.T. 672 (Tril)
[Commissioner of Cen. Excise, Chandigarh va. Spectra Electronics (P) Ltd]
it is held that credit, if otherwise admissible, cannot be disallowed on the
ground that serial number of the invoice is written by hand.
3. Following the ratio of this order, which in turn relies on several other
orders of the Tribunal, I hold that the appellants are entitled to modvat
credit, set aside the impugned order and allow the appeals.
(Dictated in Court)