https://www.taxtmi.com/caselaws?id=88729 Modvat credit could not be denied merely because the invoice was issued by a dealer who had not been specifically appointed by the manufacturer as an authorised dealer or distributor, where the transaction otherwise satisfied the applicable notification requirements. The Tribunal treated the matter as governed by the pre-July 1994 regime and held that the later invoice requirements under Rule 57G for registered dealers did not apply to May and June 1994. On that basis, the departmental objection failed and the credit remained available to the assessee. en-us Mon, 10 Nov 1997 00:00:00 +0530 Tue, 20 Sep 2011 18:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88729 Modvat credit could not be denied merely because the invoice was issued by a dealer who had not been specifically appointed by the manufacturer as an authorised dealer or distributor, where the transaction otherwise satisfied the applicable notification requirements. The Tribunal treated the matter as governed by the pre-July 1994 regime and held that the later invoice requirements under Rule 57G for registered dealers did not apply to May and June 1994. On that basis, the departmental objection failed and the credit remained available to the assessee. Case-Laws Central Excise Mon, 10 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88729