https://www.taxtmi.com/caselaws?id=107973 The Tribunal ruled in favor of the appellants in a case concerning the denial of Modvat credit due to the dealer's unregistered status. It was established that the dealer in question had been taken over by a registered entity before the relevant period, allowing for the legitimate claiming of Modvat credit. As the successor entity was a registered dealer, the denial of credit based on the initial dealer's registration status was deemed unjustified. Consequently, the appellants' appeal was allowed, and the previous order was set aside. en-us Tue, 16 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 11:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107973 The Tribunal ruled in favor of the appellants in a case concerning the denial of Modvat credit due to the dealer's unregistered status. It was established that the dealer in question had been taken over by a registered entity before the relevant period, allowing for the legitimate claiming of Modvat credit. As the successor entity was a registered dealer, the denial of credit based on the initial dealer's registration status was deemed unjustified. Consequently, the appellants' appeal was allowed, and the previous order was set aside. Case-Laws Central Excise Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107973