https://www.taxtmi.com/caselaws?id=112839 Credit on invoices issued by unregistered dealers was treated as admissible where the documents were dated before 31-12-1994 and fell within the transitional protection in Board Circular No. 76/94-CX dated 8-11-1994. The circular allowed credit for documents issued before that cut-off date, and invoices within that protected period could not be denied credit on that basis. On the stated facts, the disallowance was unsustainable because the assessee's invoices were covered by the circular's transitional measure. en-us Mon, 15 Dec 2003 00:00:00 +0530 Wed, 02 May 2012 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112839 Credit on invoices issued by unregistered dealers was treated as admissible where the documents were dated before 31-12-1994 and fell within the transitional protection in Board Circular No. 76/94-CX dated 8-11-1994. The circular allowed credit for documents issued before that cut-off date, and invoices within that protected period could not be denied credit on that basis. On the stated facts, the disallowance was unsustainable because the assessee's invoices were covered by the circular's transitional measure. Case-Laws Central Excise Mon, 15 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112839