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<h1>CEGAT Tribunal Allows Modvat Credit for Invoices from Previously Unregistered Dealers</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, overturning the order denying Modvat Credit for invoices from unregistered ... Modvat/Cenvat - Duty paying documents The Appellate Tribunal CEGAT, New Delhi overturned the order denying Modvat Credit due to invoices from unregistered dealers. The Tribunal ruled in favor of the appellants citing a circular extending the registration deadline for dealers, allowing credit for invoices issued by previously unregistered dealers who registered before the deadline. The appeal was allowed.