https://www.taxtmi.com/caselaws?id=96314 Cancellation of a dealer's registration does not retrospectively invalidate invoices already issued, so earlier invoices may still support Modvat credit. Credit cannot be denied solely because the dealer's registration was cancelled later; denial must rest on some independent ground showing the credit is otherwise not admissible. The appellate record therefore clarified that the post-issuance cancellation did not, by itself, render the earlier invoices void ab initio or unusable for credit purposes, and the impugned order remained undisturbed on that basis. en-us Fri, 16 Feb 2001 00:00:00 +0530 Tue, 20 Dec 2011 18:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96314 Cancellation of a dealer's registration does not retrospectively invalidate invoices already issued, so earlier invoices may still support Modvat credit. Credit cannot be denied solely because the dealer's registration was cancelled later; denial must rest on some independent ground showing the credit is otherwise not admissible. The appellate record therefore clarified that the post-issuance cancellation did not, by itself, render the earlier invoices void ab initio or unusable for credit purposes, and the impugned order remained undisturbed on that basis. Case-Laws Central Excise Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96314