https://www.taxtmi.com/caselaws?id=86638 The prescribed invoice was recognised as a valid Modvat document, including invoices issued by a manufacturer from its depot. Transitional notifications and Board clarifications required registration for dealers and specified persons, but invoices issued during the relaxation period could still be accepted up to 31-12-1994 if the prescribed documentation was otherwise in order. The scheme operated as a temporary dispensation to regularise credit during the registration transition, and depot invoices issued within that period remained eligible for Modvat credit. en-us Tue, 18 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86638 The prescribed invoice was recognised as a valid Modvat document, including invoices issued by a manufacturer from its depot. Transitional notifications and Board clarifications required registration for dealers and specified persons, but invoices issued during the relaxation period could still be accepted up to 31-12-1994 if the prescribed documentation was otherwise in order. The scheme operated as a temporary dispensation to regularise credit during the registration transition, and depot invoices issued within that period remained eligible for Modvat credit. Case-Laws Central Excise Tue, 18 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86638