https://www.taxtmi.com/caselaws?id=107652 Modvat credit could not be supported where the goods were cleared from a godown not reflected in the supplier's registration certificate, because an unregistered storage or clearance place was treated as unauthorised and the invoices were therefore invalid for credit purposes. The later vacation of the godown did not cure the defect, and the trade notice did not establish departmental intimation or verification of the premises. On that basis, refund by way of re-credit was disallowed. en-us Mon, 21 Jul 2003 00:00:00 +0530 Sat, 24 Mar 2012 11:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107652 Modvat credit could not be supported where the goods were cleared from a godown not reflected in the supplier's registration certificate, because an unregistered storage or clearance place was treated as unauthorised and the invoices were therefore invalid for credit purposes. The later vacation of the godown did not cure the defect, and the trade notice did not establish departmental intimation or verification of the premises. On that basis, refund by way of re-credit was disallowed. Case-Laws Central Excise Mon, 21 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107652