https://www.taxtmi.com/caselaws?id=89994 Modvat credit was required to rest on invoices issued by a registered dealer or other prescribed duty-paying documents. Where credit was taken on invoices from unregistered dealers or depots, and the assessee produced no RG 23D record or other evidence to prove duty payment, the credit was held inadmissible. The earlier view accepting unregistered dealer invoices was treated as confined to its own factual period and not as a general relaxation of the registration requirement. The order allowing credit was therefore unsustainable on the stated facts. en-us Wed, 24 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 16:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89994 Modvat credit was required to rest on invoices issued by a registered dealer or other prescribed duty-paying documents. Where credit was taken on invoices from unregistered dealers or depots, and the assessee produced no RG 23D record or other evidence to prove duty payment, the credit was held inadmissible. The earlier view accepting unregistered dealer invoices was treated as confined to its own factual period and not as a general relaxation of the registration requirement. The order allowing credit was therefore unsustainable on the stated facts. Case-Laws Central Excise Wed, 24 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89994