https://www.taxtmi.com/caselaws?id=116106 Modvat credit was unavailable where the inputs were purchased from dealers whose Central Excise registration was not shown to be in force when credit was taken, because the scheme required reliance on specified duty-paying documents issued by duly registered dealers. The later amendment and Board circular did not assist the assessee absent proof that the dealers had obtained registration by the stipulated date. As no material established timely registration, the condition for credit was not met. Remand was unnecessary because adequate opportunity had already been given to substantiate the claim, so the disallowance of credit and rejection of remand were upheld. en-us Fri, 07 Jan 2005 00:00:00 +0530 Thu, 07 Jun 2012 13:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116106 Modvat credit was unavailable where the inputs were purchased from dealers whose Central Excise registration was not shown to be in force when credit was taken, because the scheme required reliance on specified duty-paying documents issued by duly registered dealers. The later amendment and Board circular did not assist the assessee absent proof that the dealers had obtained registration by the stipulated date. As no material established timely registration, the condition for credit was not met. Remand was unnecessary because adequate opportunity had already been given to substantiate the claim, so the disallowance of credit and rejection of remand were upheld. Case-Laws Central Excise Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116106