https://www.taxtmi.com/caselaws?id=88262 Modvat credit could not be refused merely because the supplier's dealer registration was obtained after the invoice date. Notification No. 64/94 clarified that documents issued by a registered person before registration could still be accepted if that person was otherwise eligible to issue the invoice under Notification No. 15/94. A blanket rejection without considering this clarification was unsustainable, but entitlement still depended on factual verification of the supplier's eligibility. The matter therefore required examination by the original authority for verification of the relevant facts before credit could be allowed. en-us Tue, 28 Oct 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88262 Modvat credit could not be refused merely because the supplier's dealer registration was obtained after the invoice date. Notification No. 64/94 clarified that documents issued by a registered person before registration could still be accepted if that person was otherwise eligible to issue the invoice under Notification No. 15/94. A blanket rejection without considering this clarification was unsustainable, but entitlement still depended on factual verification of the supplier's eligibility. The matter therefore required examination by the original authority for verification of the relevant facts before credit could be allowed. Case-Laws Central Excise Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88262