IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 14 OF 2004 The Commissioner of Central Excise. ... Appellant. V/s. M/s.Kopran Limited ... Respondent. A.S.Rao with Ms.Rutuja Ambekar for the appellant. P.K.Shetty for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12th November 2009. P.C. : Heard learned counsel for the appellant and learned counsel for the respondent. Perused appeal. 2. This appeal was admitted vide order dated 10th August, 2005 on the following substantial question of law: Whether in the facts and in the circumstances of the case the Tribunal was right in law in allowing the appeal on the ground that the Revenue had failed to establish that the inputs were not received by the Respondents or were not duty paid or were not used overlooking the legal obligation in Rule 57G, 57GG read with Rule 52A of Central Excise Rules, 1944 and Notification 33/94 dated 04.07.1994 which made it mandatory for preprinting Serial number on the invoice? 3. The Tribunal while holding against the Revenue has relied upon larger bench judgment in the case of Satyam Dyes, 2001 (134) ELT 655. It is brought to our notice that prior to the said judgment there was another judgment of the larger bench of the Tribunal in the case of Kamakshya Steels (P) Ltd. v. Commissioner of Central Excise, 2000 (121) ELT 247 (Tribunal-LB). It is further brought to our notice the guidelines are issued by the Central Board of Excise and Customs in respect of notification No.7/99-C.E. (NT), dated 9th February, 1999 vide Circular No.441/7/99-CX, dated 23rd February, 1999, which require the matter to be considered as per the guidelines framed. Both parties agree that the impugned order be set aside and the matter be remanded to the Judicial Assistant Commissioner to examine the admissibility of the Modvat credit as per the guidelines framed. 4. In view of the above, by consent of parties dispensing with the reasons impugned order is set aside and the matter is remitted back to the Judicial Assistant Commissioner to examine admissibility of the Modvat credit and pass appropriate orders in accordance with law and in terms of law laid down by the Tribunal in the aforesaid judgments. All rival contentions are kept open. 5. Appeal stands disposed of accordingly with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)