https://www.taxtmi.com/caselaws?id=86482 Modvat credit on an invoice issued by an unregistered dealer was not admissible because the relaxation under the relevant notification and circular applied only where the dealer had obtained registration by the stipulated date. No evidence was produced to show compliance with that condition, including before the Tribunal. In the absence of proof that the dealer satisfied the notified registration requirement within the permitted period, the credit claim failed. The governing principle is that a concession allowing credit on documents issued by an unregistered dealer can be invoked only on strict proof of the prescribed registration condition. en-us Mon, 19 Aug 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86482 Modvat credit on an invoice issued by an unregistered dealer was not admissible because the relaxation under the relevant notification and circular applied only where the dealer had obtained registration by the stipulated date. No evidence was produced to show compliance with that condition, including before the Tribunal. In the absence of proof that the dealer satisfied the notified registration requirement within the permitted period, the credit claim failed. The governing principle is that a concession allowing credit on documents issued by an unregistered dealer can be invoked only on strict proof of the prescribed registration condition. Case-Laws Central Excise Mon, 19 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86482