https://www.taxtmi.com/caselaws?id=94656 Modvat credit could not be denied for interim relief merely because dealer registration was obtained after the stipulated period, where the invoices were otherwise supported by the governing notification framework and departmental clarifications for the relevant transitional period. The applicable notifications and trade notice indicated that such invoices could be accepted for Modvat purposes up to 31-12-1994, and the contrary view relied on against the applicant was not followed. On that basis, pre-deposit of the duty demand and penalty was waived and recovery was stayed pending disposal of the appeal. en-us Fri, 26 Nov 1999 00:00:00 +0530 Fri, 02 Dec 2011 17:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94656 Modvat credit could not be denied for interim relief merely because dealer registration was obtained after the stipulated period, where the invoices were otherwise supported by the governing notification framework and departmental clarifications for the relevant transitional period. The applicable notifications and trade notice indicated that such invoices could be accepted for Modvat purposes up to 31-12-1994, and the contrary view relied on against the applicant was not followed. On that basis, pre-deposit of the duty demand and penalty was waived and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Fri, 26 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94656