https://www.taxtmi.com/caselaws?id=116279 The Commissioner found no irregular availment of Modvat credit due to the absence of dealer registration requirements during the relevant period and the timely filing of returns. The Tribunal upheld the Commissioner's decision, emphasizing that the documents met statutory requirements despite being from non-Registered Dealers. The Revenue's appeal was rejected, affirming the Commissioner's findings and highlighting the absence of flaws in the order. en-us Thu, 05 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 10:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116279 The Commissioner found no irregular availment of Modvat credit due to the absence of dealer registration requirements during the relevant period and the timely filing of returns. The Tribunal upheld the Commissioner's decision, emphasizing that the documents met statutory requirements despite being from non-Registered Dealers. The Revenue's appeal was rejected, affirming the Commissioner's findings and highlighting the absence of flaws in the order. Case-Laws Central Excise Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116279