https://www.taxtmi.com/caselaws?id=106966 Modvat credit cannot be denied merely because a dealer's registration was cancelled later, where the invoices were issued when the dealer was registered and were verified by the excise authorities. In the absence of evidence that the cancellation operated retrospectively, or any finding that the invoices were bogus, fictitious, or otherwise invalid, the assessee's credit entitlement remains intact. Subsequent cancellation alone is insufficient to disturb credit already supported by genuine documents produced before the authorities and defaced after verification. en-us Mon, 07 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 17:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106966 Modvat credit cannot be denied merely because a dealer's registration was cancelled later, where the invoices were issued when the dealer was registered and were verified by the excise authorities. In the absence of evidence that the cancellation operated retrospectively, or any finding that the invoices were bogus, fictitious, or otherwise invalid, the assessee's credit entitlement remains intact. Subsequent cancellation alone is insufficient to disturb credit already supported by genuine documents produced before the authorities and defaced after verification. Case-Laws Central Excise Mon, 07 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106966