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<h1>Appeal Allowed: Credit from Invoices by Unregistered Dealers Before 31-12-1994 Admissible /94-CX</h1> The Appellate Tribunal CESTAT, Mumbai allowed the appeal, stating that credit on invoices issued by unregistered dealers before 31-12-1994 is admissible ... Cenvat/Modvat - Inputs The Appellate Tribunal CESTAT, Mumbai allowed the appeal stating that credit on invoices issued by unregistered dealers before 31-12-1994 is admissible as per Board's Circular No. 76/94-CX. The impugned order disallowing credit of Rs. 18,960 was set aside.