https://www.taxtmi.com/caselaws?id=93217 Modvat credit could not be denied merely because invoices were issued by a dealer before registration was obtained, where the dealer was otherwise eligible to issue such invoices and later secured the requisite registration. The governing notifications and Board circular permitted acceptance of prescribed invoices during the transitional period, provided they contained the required particulars and the substantive Modvat conditions were met. As the inputs were received and used in the final product without dispute, the duty-paying documents were treated as valid in the facts of the case, and the credit was sustained in favour of the assessee. en-us Wed, 15 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 11:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93217 Modvat credit could not be denied merely because invoices were issued by a dealer before registration was obtained, where the dealer was otherwise eligible to issue such invoices and later secured the requisite registration. The governing notifications and Board circular permitted acceptance of prescribed invoices during the transitional period, provided they contained the required particulars and the substantive Modvat conditions were met. As the inputs were received and used in the final product without dispute, the duty-paying documents were treated as valid in the facts of the case, and the credit was sustained in favour of the assessee. Case-Laws Central Excise Wed, 15 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93217