{"id":63284,"date":"2003-03-11T00:00:00","date_gmt":"2003-03-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/toughalt-india-vs-commissioner-of-cen-excise-on-11-march-2003"},"modified":"2017-12-18T13:46:41","modified_gmt":"2017-12-18T08:16:41","slug":"toughalt-india-vs-commissioner-of-cen-excise-on-11-march-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/toughalt-india-vs-commissioner-of-cen-excise-on-11-march-2003","title":{"rendered":"Toughalt India vs Commissioner Of Cen. Excise on 11 March, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Toughalt India vs Commissioner Of Cen. Excise on 11 March, 2003<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>Jyoti Balasundaram, Member (Judicial)  <\/p>\n<p>1. In this batch of cases, modvat credit has been denied tot he<br \/>\nappellants how are engaged int he manufacture of M.S. drums falling under<br \/>\nChapter Sub-heading 7310 of the Schedule to Central Excise Tariff Act,<br \/>\n1985, solely on the ground that the invoice issued by B.P.C.L. on which<br \/>\nthey availed credit did not bear pre-printed serial numbers but only bore<br \/>\nhand written serial numbers and this resulted in contravention of the provisions<br \/>\nof Rule 57GG(5) of the Central Excise Rules, 1944.\n<\/p>\n<p>2. On hearing the ld. DR and perusing the records, I find that in a series<br \/>\nof cases including the one reported in 2000(119) E.L.T. 672  (Tril)<br \/>\n[Commissioner of Cen. Excise, Chandigarh va. Spectra Electronics (P) Ltd]<br \/>\nit is held that credit, if otherwise admissible, cannot be disallowed on the<br \/>\nground that serial number of the invoice is written by hand.\n<\/p>\n<p>3. Following the ratio of this order, which in turn relies on several other<br \/>\norders of the Tribunal, I hold that the appellants are entitled to modvat<br \/>\ncredit, set aside the impugned order and allow the appeals.\n<\/p>\n<p>(Dictated in Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Toughalt India vs Commissioner Of Cen. Excise on 11 March, 2003 Bench: J Balasundaram 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 [&hellip;]<\/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-63284","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Toughalt India vs Commissioner Of Cen. 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