https://www.taxtmi.com/caselaws?id=105945 Modvat credit could not be denied merely because a registered dealer's registration was not revalidated under a trade notice, where the registration number remained valid on the invoices and there was no breach of the Central Excise Act or the registration rules. Non-compliance with the trade notice was treated as insufficient to suspend or revoke registration, so the invoices remained valid for Modvat purposes. Credit also could not be refused for non pre-authentication of invoices, since the invoice book was already in use before the requirement came into force and the lapse was only procedural. The substantive entitlement to Modvat credit was therefore upheld. en-us Wed, 18 Aug 1999 00:00:00 +0530 Mon, 12 Mar 2012 11:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105945 Modvat credit could not be denied merely because a registered dealer's registration was not revalidated under a trade notice, where the registration number remained valid on the invoices and there was no breach of the Central Excise Act or the registration rules. Non-compliance with the trade notice was treated as insufficient to suspend or revoke registration, so the invoices remained valid for Modvat purposes. Credit also could not be refused for non pre-authentication of invoices, since the invoice book was already in use before the requirement came into force and the lapse was only procedural. The substantive entitlement to Modvat credit was therefore upheld. Case-Laws Central Excise Wed, 18 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105945