https://www.taxtmi.com/caselaws?id=122570 Modvat credit could not be denied merely because the supplying dealers were registered after the cut-off date where the invoices and goods otherwise satisfied the governing circulars. Circular No. 76/94 accepted documents issued by a registered dealer before registration if the dealer was otherwise eligible under earlier circulars, and the invoices here conformed to Circular No. 15/94 and Circular No. 21/94. With no adverse finding against the dealers and no showing that the goods had escaped duty, refusal of credit on a technical ground would defeat the object of the scheme. The assessee was therefore entitled to the credit. en-us Wed, 18 Apr 2007 00:00:00 +0530 Tue, 14 Aug 2012 16:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122570 Modvat credit could not be denied merely because the supplying dealers were registered after the cut-off date where the invoices and goods otherwise satisfied the governing circulars. Circular No. 76/94 accepted documents issued by a registered dealer before registration if the dealer was otherwise eligible under earlier circulars, and the invoices here conformed to Circular No. 15/94 and Circular No. 21/94. With no adverse finding against the dealers and no showing that the goods had escaped duty, refusal of credit on a technical ground would defeat the object of the scheme. The assessee was therefore entitled to the credit. Case-Laws Central Excise Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122570