https://www.taxtmi.com/caselaws?id=173679 Modvat credit cannot be denied merely because the challan-cum-invoices were issued by a supplier or dealer who was not registered for part of the relevant period, where receipt of the inputs, their use in manufacture, and their duty-paid character are undisputed. The absence of supplier registration is treated as a technical defect that does not override the substantive entitlement to credit. Invoices issued by unregistered depots or dealers may be accepted as valid duty-paying documents for Modvat purposes, and the contrary view was considered displaced by later High Court authority. en-us Fri, 11 Aug 2006 00:00:00 +0530 Sat, 19 Sep 2015 18:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173679 Modvat credit cannot be denied merely because the challan-cum-invoices were issued by a supplier or dealer who was not registered for part of the relevant period, where receipt of the inputs, their use in manufacture, and their duty-paid character are undisputed. The absence of supplier registration is treated as a technical defect that does not override the substantive entitlement to credit. Invoices issued by unregistered depots or dealers may be accepted as valid duty-paying documents for Modvat purposes, and the contrary view was considered displaced by later High Court authority. Case-Laws Central Excise Fri, 11 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173679