DERBY TEXTILES LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) IN this appeal filed by M/s. Derby Textiles Ltd, the matter relates to the availment of Modvat credit on the strength of the invoices which were not pre -authenticated as per the Rules and which did not bear the printed serial numbers. M/s. Derby Textiles Ltd., Jodhpur had received the goods from M/s. Pawan Enterprises, Jodhpur who were not a dealer, and M/s. Pawan Enterprises had received the goods from M/s. Nirup Synchrome Ltd., Bombay. The invoices issued by Nyrup Synchrome Ltd. were not preauthenticated and did not bear the printed serial numbers. The serial numbers were rubber stamped from a Franking Machine. The adjudicating authority considered that it was a mandatory requirement under Rule 57A(6) of the Central Excise Rules, 1944 and Rule 57 GG(5) of the Rules to maintain the invoices which bear printed serial numbers. On appeal, the Commissioner of Central Excise (Appeals), New Delhi, while giving relief in respect of the invoices in respect of which the show cause notice was issued beyond time, confirmed the view with regard to preauthentication and printing of the serial number on the invoice.

(2.) THE appellants have prayed for decision on merits.

(3.) I have heard Shri T.A. Arunachalam, JDR and have gone through the facts on record.