Customs, Excise and Gold Tribunal - Delhi
M/S Atul Chemicals Products vs Cce Bhopal on 6 June, 2001
ORDER
Ms. Archana Wadhwa
1. On hearing both the sides duly represented by Shri G.K. Khandelwal, CA and Shri A.K. Jain, Ld. SDR, I find that modvat credit has been disallowed on the ground that invoices were not carrying pre-printed serial number. Instead the same were endorsed with the rubber stamp. In respect of Sl. No. 1, it has been brought to my notice that the issue is covered by the earlier decision of Tribunal in the Bajaj Tempo Ld. Vs others, 1999 (106) ELT 45(T). I find the above submission to be correct. Accordingly I allow the stay petition un-conditionally, and fix the main appeal on 31.8.2001.