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<h1>Clarification on Modvatable Invoices: No Registration for Indenting Dealers, Original Invoice Credit Allowed, Rule 57GG Update.</h1> The circular addresses issues related to Modvatable Invoices under Notifications No. 23/95-C.E. (N.T.) and 24/95-C.E. (N.T.) dated 30-5-1995, raised by the trade and industry and the Principal Collector in Bombay. It clarifies that indenting dealers need not register, but their details must be on invoices issued under Rule 57GG. Credit can be allowed on the original invoice if the duplicate is lost, subject to verification. The phrase 'if he is not the supplier' is removed from invoice proforma, requiring manufacturer/importer details in all cases. Trade and field formations are to be informed accordingly.