https://www.taxtmi.com/caselaws?id=103857 Modvat credit was held admissible where the invoices, read with supporting supplier invoices, contained the essential particulars and the receipt, duty-paid character, and use of the inputs in manufacture were undisputed; the alleged documentary defect was insufficient to defeat credit. A later dealer registration requirement could not be applied retrospectively to invoices relating to a period before 4 July 1994, so denial of credit on that ground was not sustainable. The credit denial and penalty were accordingly set aside, with consequential relief granted. en-us Thu, 27 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 18:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103857 Modvat credit was held admissible where the invoices, read with supporting supplier invoices, contained the essential particulars and the receipt, duty-paid character, and use of the inputs in manufacture were undisputed; the alleged documentary defect was insufficient to defeat credit. A later dealer registration requirement could not be applied retrospectively to invoices relating to a period before 4 July 1994, so denial of credit on that ground was not sustainable. The credit denial and penalty were accordingly set aside, with consequential relief granted. Case-Laws Central Excise Thu, 27 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103857