https://www.taxtmi.com/caselaws?id=87542 Modvat credit could not be denied merely because invoices were issued from a depot that was not separately registered, where the applicable notifications expressly recognised invoices issued by a manufacturer, his factory or depot. The notifications did not impose any additional registration requirement for the depot, so invoice eligibility depended on whether the document fell within the recognised categories. As the invoices were issued by depots covered by the notifications, denial of credit on the ground of non-registration was unsustainable, and the assessee remained entitled to the credit and consequential relief in law. en-us Tue, 01 Jul 1997 00:00:00 +0530 Tue, 06 Sep 2011 17:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87542 Modvat credit could not be denied merely because invoices were issued from a depot that was not separately registered, where the applicable notifications expressly recognised invoices issued by a manufacturer, his factory or depot. The notifications did not impose any additional registration requirement for the depot, so invoice eligibility depended on whether the document fell within the recognised categories. As the invoices were issued by depots covered by the notifications, denial of credit on the ground of non-registration was unsustainable, and the assessee remained entitled to the credit and consequential relief in law. Case-Laws Central Excise Tue, 01 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87542