https://www.taxtmi.com/caselaws?id=89344 The Board's clarification on invoices issued by dealers who were unregistered when the invoice was raised, but later obtained registration, was treated as applicable to capital goods credit where the statutory scheme did not prohibit that extension. The lower authorities' refusal to consider the circular was found unsustainable, and the refund claim had to be examined again in light of the governing refund provisions. The matter was therefore sent back for fresh consideration by the Assistant Commissioner under the statutory refund framework. en-us Wed, 05 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 14:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89344 The Board's clarification on invoices issued by dealers who were unregistered when the invoice was raised, but later obtained registration, was treated as applicable to capital goods credit where the statutory scheme did not prohibit that extension. The lower authorities' refusal to consider the circular was found unsustainable, and the refund claim had to be examined again in light of the governing refund provisions. The matter was therefore sent back for fresh consideration by the Assistant Commissioner under the statutory refund framework. Case-Laws Central Excise Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89344