https://www.taxtmi.com/caselaws?id=92004 During the transition from gate pass to invoice-based Modvat credit, invoices issued by an unregistered dealer were not treated as invalid merely because registration had not yet been obtained, where the invoices contained the prescribed duty and identification particulars. The transitional notifications and relaxations were read as governing the period up to 31-12-1994, and nothing in the clarifications showed that pre-cut-off invoices had to be rejected solely for want of registration. On that basis, Modvat credit remained admissible and the Revenue's objection failed. en-us Thu, 14 Aug 1997 00:00:00 +0530 Sat, 22 Oct 2011 14:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92004 During the transition from gate pass to invoice-based Modvat credit, invoices issued by an unregistered dealer were not treated as invalid merely because registration had not yet been obtained, where the invoices contained the prescribed duty and identification particulars. The transitional notifications and relaxations were read as governing the period up to 31-12-1994, and nothing in the clarifications showed that pre-cut-off invoices had to be rejected solely for want of registration. On that basis, Modvat credit remained admissible and the Revenue's objection failed. Case-Laws Central Excise Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92004