https://www.taxtmi.com/caselaws?id=1906 Modvat credit was held inadmissible where invoices were issued in the name of an unregistered concern and did not emanate from a registered manufacturer in the manner required by the governing circular and Modvat procedure. The requirement that the document be issued by a registered person was treated as foundational, and only minor procedural defects could be ignored after that threshold was met. Because the invoices failed to satisfy the prescribed conditions for valid credit documents, the credit could not be sustained and the challenge to the demand failed. en-us Thu, 03 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1906 Modvat credit was held inadmissible where invoices were issued in the name of an unregistered concern and did not emanate from a registered manufacturer in the manner required by the governing circular and Modvat procedure. The requirement that the document be issued by a registered person was treated as foundational, and only minor procedural defects could be ignored after that threshold was met. Because the invoices failed to satisfy the prescribed conditions for valid credit documents, the credit could not be sustained and the challenge to the demand failed. Case-Laws Central Excise Thu, 03 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1906