https://www.taxtmi.com/caselaws?id=85936 Modvat credit could not be denied merely because the invoice was issued by a dealer who had not been specifically appointed or registered by the manufacturer. Notification No. 15/94 accepted invoices issued by a manufacturer, wholesale distributor, or dealer of a manufacturer for goods bought from the manufacturer at the factory or depot, and it did not then impose prior authorisation or registration as a condition. As the goods were purchased directly from the manufacturer and the invoice chain was undisputed, the notification and the definition of wholesale dealer were correctly applied, and credit was allowed. en-us Thu, 26 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85936 Modvat credit could not be denied merely because the invoice was issued by a dealer who had not been specifically appointed or registered by the manufacturer. Notification No. 15/94 accepted invoices issued by a manufacturer, wholesale distributor, or dealer of a manufacturer for goods bought from the manufacturer at the factory or depot, and it did not then impose prior authorisation or registration as a condition. As the goods were purchased directly from the manufacturer and the invoice chain was undisputed, the notification and the definition of wholesale dealer were correctly applied, and credit was allowed. Case-Laws Central Excise Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85936