https://www.taxtmi.com/caselaws?id=91248 Modvat credit cannot be denied in the absence of a statutory requirement, and invoices issued before dealer registration became mandatory under Rule 57GG were not invalid on that ground. For imported goods, invoices issued by the importer containing the prescribed particulars satisfied Notification 15/94 and Rule 57G requirements, and denial of credit could not rest on a demand for the bill of entry where the documents fell within the prescribed category. The commentary concludes that objections based on pre-registration invoices and alleged invoice defects for imported goods had no statutory basis. en-us Mon, 10 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 17:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91248 Modvat credit cannot be denied in the absence of a statutory requirement, and invoices issued before dealer registration became mandatory under Rule 57GG were not invalid on that ground. For imported goods, invoices issued by the importer containing the prescribed particulars satisfied Notification 15/94 and Rule 57G requirements, and denial of credit could not rest on a demand for the bill of entry where the documents fell within the prescribed category. The commentary concludes that objections based on pre-registration invoices and alleged invoice defects for imported goods had no statutory basis. Case-Laws Central Excise Mon, 10 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91248