https://www.taxtmi.com/caselaws?id=3268 Rule 57H transitional relief for Modvat credit allowed acceptance of invoices and other prescribed documents up to 31-12-1994, but the cut-off date governed acceptance of documents and did not by itself require dealer registration to be completed by that date. The relief was available only where registration was ultimately obtained and the document otherwise met the prescribed conditions. On the facts, the dealers' registration was not proved at all, even after the cut-off date, so the case was treated as one of absence of registration rather than mere delay. Modvat credit was therefore denied. en-us Tue, 20 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3268 Rule 57H transitional relief for Modvat credit allowed acceptance of invoices and other prescribed documents up to 31-12-1994, but the cut-off date governed acceptance of documents and did not by itself require dealer registration to be completed by that date. The relief was available only where registration was ultimately obtained and the document otherwise met the prescribed conditions. On the facts, the dealers' registration was not proved at all, even after the cut-off date, so the case was treated as one of absence of registration rather than mere delay. Modvat credit was therefore denied. Case-Laws Central Excise Tue, 20 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3268