https://www.taxtmi.com/caselaws?id=99089 Invoices issued by an unregistered dealer before December 1994 were not valid duty paying documents for Modvat credit because Notification No. 32/94 required dealers and traders to obtain registration, and the departmental instructions treated invoices as regularisable only if registration was secured on or before 31-12-1994. As the dealer remained unregistered by that date, the mandatory condition for validity of the invoices was not met, and Modvat credit was rightly denied. en-us Fri, 21 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 11:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99089 Invoices issued by an unregistered dealer before December 1994 were not valid duty paying documents for Modvat credit because Notification No. 32/94 required dealers and traders to obtain registration, and the departmental instructions treated invoices as regularisable only if registration was secured on or before 31-12-1994. As the dealer remained unregistered by that date, the mandatory condition for validity of the invoices was not met, and Modvat credit was rightly denied. Case-Laws Central Excise Fri, 21 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99089