https://www.taxtmi.com/caselaws?id=94109 Modvat credit under Rule 57H could not be denied merely because fresh duty-paying documents were not produced after the assessee changed from dealer registration to manufacturer registration, where the inputs were duty-paid, the name, address and premises remained unchanged, and the disqualifying clause relied on by the department was not in force when the credit was claimed. A change in registration status alone did not require re-issuance of duty documents for stock inputs already covered by valid records. The credit denial was therefore unsustainable, and the assessee remained entitled to the Modvat credit claimed. en-us Wed, 27 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 11:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94109 Modvat credit under Rule 57H could not be denied merely because fresh duty-paying documents were not produced after the assessee changed from dealer registration to manufacturer registration, where the inputs were duty-paid, the name, address and premises remained unchanged, and the disqualifying clause relied on by the department was not in force when the credit was claimed. A change in registration status alone did not require re-issuance of duty documents for stock inputs already covered by valid records. The credit denial was therefore unsustainable, and the assessee remained entitled to the Modvat credit claimed. Case-Laws Central Excise Wed, 27 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94109