{"id":270772,"date":"2003-04-11T00:00:00","date_gmt":"2003-04-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-asian-chemical-works-on-11-april-2003"},"modified":"2016-04-08T20:15:29","modified_gmt":"2016-04-08T14:45:29","slug":"commissioner-of-central-excise-vs-asian-chemical-works-on-11-april-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-asian-chemical-works-on-11-april-2003","title":{"rendered":"Commissioner Of Central Excise vs Asian Chemical Works on 11 April, 2003"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai<\/div>\n
Commissioner Of Central Excise vs Asian Chemical Works on 11 April, 2003<\/div>\n
Bench: J Balasundaram<\/div>\n

ORDER<\/p>\n

Jyoti Balasundaram, Member (Judicial) <\/p>\n

1. The Commissioner (Appeals), against whose order the Revenue has filed the above appeal, has held that modvat credit is admissible to the respondents herein on the strength of invoices which did not bear pre-printed serial number.\n<\/p>\n

2. On hearing the learned DR and perusing the records, including the invoices which bear hand-written serial number, I hold that the ratio of the larger bench decision in the case of CCE, Ahmedabad v. Satyen Dyes<\/a> 2001 (134) ELT 655 wherein it has been held that pre-printing of serial numbers on the invoices cannot be the roll ground for denial of the benefit of modvat credit is directly applicable. Following the ratio thereof I uphold the impugned order of the Commissioner (Appeals) and reject the appeal of the Revenue.\n<\/p>\n

3. The cross-objection filed by the respondents is also disposed off accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Gold Tribunal – Mumbai Commissioner Of Central Excise vs Asian Chemical Works on 11 April, 2003 Bench: J Balasundaram ORDER Jyoti Balasundaram, Member (Judicial) 1. The Commissioner (Appeals), against whose order the Revenue has filed the above appeal, has held that modvat credit is admissible to the respondents herein on the strength […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-270772","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nCommissioner Of Central Excise vs Asian Chemical Works on 11 April, 2003 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-asian-chemical-works-on-11-april-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs Asian Chemical Works on 11 April, 2003 - 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