https://www.taxtmi.com/caselaws?id=122469 Invoices issued by an unregistered dealer were not valid documents for passing Modvat credit under the excise scheme. Because the assessee used such invalid invoices while clearing duty-paid goods, the authorities treated the duty collected from customers as impermissible and sustained both duty demand and penalty. The findings of the adjudicating and appellate authorities were left undisturbed, as no material illegality or irregularity was shown. The appeal therefore failed and the lower orders were upheld. en-us Mon, 05 Dec 2005 00:00:00 +0530 Mon, 13 Aug 2012 18:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122469 Invoices issued by an unregistered dealer were not valid documents for passing Modvat credit under the excise scheme. Because the assessee used such invalid invoices while clearing duty-paid goods, the authorities treated the duty collected from customers as impermissible and sustained both duty demand and penalty. The findings of the adjudicating and appellate authorities were left undisturbed, as no material illegality or irregularity was shown. The appeal therefore failed and the lower orders were upheld. Case-Laws Central Excise Mon, 05 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122469