https://www.taxtmi.com/caselaws?id=122180 Dealer registration was treated as mandatory for invoices supporting Modvat credit once the requirement came into force on 4-7-1994. Because the invoices were issued after that date and the dealer never applied for registration at any stage, the credit claim was not sustainable. The earlier Gujarat High Court ruling allowing credit was distinguished on the basis that, in that case, there had been an attempt to obtain registration, whereas no such attempt existed here. The plea that non-registration resulted from ignorance of law was rejected, and Modvat credit was denied. en-us Thu, 21 Dec 2006 00:00:00 +0530 Thu, 09 Aug 2012 12:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122180 Dealer registration was treated as mandatory for invoices supporting Modvat credit once the requirement came into force on 4-7-1994. Because the invoices were issued after that date and the dealer never applied for registration at any stage, the credit claim was not sustainable. The earlier Gujarat High Court ruling allowing credit was distinguished on the basis that, in that case, there had been an attempt to obtain registration, whereas no such attempt existed here. The plea that non-registration resulted from ignorance of law was rejected, and Modvat credit was denied. Case-Laws Central Excise Thu, 21 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122180