https://www.taxtmi.com/caselaws?id=91633 Modvat credit was admissible on the strength of the original invoice for the period before 19 January 1995, because the documentary requirement had not yet been altered by Notification No. 2/95-C.E. (N.T.). During 4 July 1994 to 18 January 1995, dealer registration was in force, but invoices were not yet required to be marked original, duplicate or triplicate. Trade notices issued by different Collectorates clarified that the original invoice was the valid document for Modvat purposes, and those clarifications were treated as reflecting the correct legal position for that period. en-us Wed, 17 Jun 1998 00:00:00 +0530 Wed, 19 Oct 2011 17:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91633 Modvat credit was admissible on the strength of the original invoice for the period before 19 January 1995, because the documentary requirement had not yet been altered by Notification No. 2/95-C.E. (N.T.). During 4 July 1994 to 18 January 1995, dealer registration was in force, but invoices were not yet required to be marked original, duplicate or triplicate. Trade notices issued by different Collectorates clarified that the original invoice was the valid document for Modvat purposes, and those clarifications were treated as reflecting the correct legal position for that period. Case-Laws Central Excise Wed, 17 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91633