Modvat Credit - Invoice of registered dealer acceptable - 32/94 - Central Excise - Non Tariff

Modvat credit invoice acceptance: prescribed invoices from manufacturers, registered dealers and importers qualify for credit under the rules.

An invoice issued by a manufacturer from factory or depot, a dealer of excisable goods registered with the Central Excise Officer, an importer from his godown, or a dealer of imported goods registered with the Central Excise Officer, containing the particulars prescribed under rule 57GG of the Central Excise Rules, 1944, is prescribed as the document for the purpose of rule 57G to qualify for Modvat credit.