https://www.taxtmi.com/caselaws?id=93132 Modvat credit was admissible on invoices issued by a person registered with the Central Excise Department as a manufacturer, even without separate dealer registration, because Notification No. 32/94-C.E. (N.T.) treated the listed invoice issuers as distinct categories and permitted manufacturer-issued invoices for Rule 57G purposes. The invoices were in the prescribed format and complied with Rule 57GG requirements, so the credit could not be denied on the ground of absence of dealer registration. The departmental challenge failed and the allowance of Modvat credit was sustained. en-us Wed, 26 Aug 1998 00:00:00 +0530 Tue, 08 Nov 2011 15:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93132 Modvat credit was admissible on invoices issued by a person registered with the Central Excise Department as a manufacturer, even without separate dealer registration, because Notification No. 32/94-C.E. (N.T.) treated the listed invoice issuers as distinct categories and permitted manufacturer-issued invoices for Rule 57G purposes. The invoices were in the prescribed format and complied with Rule 57GG requirements, so the credit could not be denied on the ground of absence of dealer registration. The departmental challenge failed and the allowance of Modvat credit was sustained. Case-Laws Central Excise Wed, 26 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93132