https://www.taxtmi.com/caselaws?id=87227 Invoice issued by a consignee agent who obtained registration shortly after the invoice date was treated as a valid document for Modvat credit under the relevant excise notification and Rule 57G(2), because the document requirement was regarded as procedural rather than substantive. The agent's registration fell within the transition period contemplated by the Board's circular and trade notices, and absence of registration on the invoice date was not treated as fatal. The impugned order was also criticised as cursory and unsupported by reasons, and the assessee was held entitled to Modvat credit. en-us Thu, 31 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 15:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87227 Invoice issued by a consignee agent who obtained registration shortly after the invoice date was treated as a valid document for Modvat credit under the relevant excise notification and Rule 57G(2), because the document requirement was regarded as procedural rather than substantive. The agent's registration fell within the transition period contemplated by the Board's circular and trade notices, and absence of registration on the invoice date was not treated as fatal. The impugned order was also criticised as cursory and unsupported by reasons, and the assessee was held entitled to Modvat credit. Case-Laws Central Excise Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87227