COMMISSIONER OF CENTRAL EXCISE Vs. ASIAN CHEMICAL WORKS

JUDGEMENT

(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.

(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 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.

(3.) The cross -objection filed by the respondents is also disposed off accordingly.