https://www.taxtmi.com/circulars?id=6192 The Board prescribes that invoices/documents issued by a manufacturer from his factory or depot, a wholesale distributor/dealer of the manufacturer, or an importer from his godown may be accepted as valid for allowing Modvat credit, provided they contain the details required by the relevant notifications and are issued by persons registered under the transitional registration provision; acceptance by the Assistant Collector is limited to the transitional period but pre-registration documents may be accepted if the issuer was eligible to issue such documents. en-us Tue, 08 Nov 1994 00:00:00 +0530 Tue, 30 Jun 2009 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6192 The Board prescribes that invoices/documents issued by a manufacturer from his factory or depot, a wholesale distributor/dealer of the manufacturer, or an importer from his godown may be accepted as valid for allowing Modvat credit, provided they contain the details required by the relevant notifications and are issued by persons registered under the transitional registration provision; acceptance by the Assistant Collector is limited to the transitional period but pre-registration documents may be accepted if the issuer was eligible to issue such documents. Circulars Central Excise Tue, 08 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6192