https://www.taxtmi.com/caselaws?id=108883 Modvat credit could not be denied where the invoices were issued during the relevant period by a dealer holding a valid registration, and there was no record of cancellation of that registration or initiation of proceedings against the dealer. Allegations about the dealer's storage capacity did not invalidate the invoices in the absence of action against the registration itself. Denial of credit was therefore unjustified, and the assessee was entitled to the claimed Modvat credit. en-us Wed, 12 Mar 2003 00:00:00 +0530 Wed, 04 Apr 2012 13:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108883 Modvat credit could not be denied where the invoices were issued during the relevant period by a dealer holding a valid registration, and there was no record of cancellation of that registration or initiation of proceedings against the dealer. Allegations about the dealer's storage capacity did not invalidate the invoices in the absence of action against the registration itself. Denial of credit was therefore unjustified, and the assessee was entitled to the claimed Modvat credit. Case-Laws Central Excise Wed, 12 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108883