https://www.taxtmi.com/caselaws?id=89449 Modvat credit cannot be denied where the duty-paid character of inputs is undisputed and the only objection is that the invoice-issuing dealer was not registered under Rule 57GG, because dealer registration is a procedural requirement rather than a substantive condition. Transitional notifications and the Board's circular were aimed at easing implementation, and the dealer's failure to register within the extended period could not be attributed to the user of the inputs. In the absence of any allegation of non-duty-paid or clandestinely removed goods, denial of credit on that ground was unwarranted. en-us Sat, 14 Nov 1998 00:00:00 +0530 Tue, 17 Jul 2012 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89449 Modvat credit cannot be denied where the duty-paid character of inputs is undisputed and the only objection is that the invoice-issuing dealer was not registered under Rule 57GG, because dealer registration is a procedural requirement rather than a substantive condition. Transitional notifications and the Board's circular were aimed at easing implementation, and the dealer's failure to register within the extended period could not be attributed to the user of the inputs. In the absence of any allegation of non-duty-paid or clandestinely removed goods, denial of credit on that ground was unwarranted. Case-Laws Central Excise Sat, 14 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89449