https://www.taxtmi.com/caselaws?id=87294 Modvat credit was treated as a substantive entitlement at the stay stage, and procedural objections about dealer registration and invoice particulars were held insufficient to justify denial where the inputs were duty-paid, duly declared, and no prima facie irregular availment was shown. On that basis, waiver of pre-deposit was granted and recovery stayed pending final hearing, with the merits left open for fuller examination. en-us Mon, 22 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 10:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87294 Modvat credit was treated as a substantive entitlement at the stay stage, and procedural objections about dealer registration and invoice particulars were held insufficient to justify denial where the inputs were duty-paid, duly declared, and no prima facie irregular availment was shown. On that basis, waiver of pre-deposit was granted and recovery stayed pending final hearing, with the merits left open for fuller examination. Case-Laws Central Excise Mon, 22 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87294