https://www.taxtmi.com/caselaws?id=4442 Modvat credit could not be denied merely because the invoices were issued by an unregistered dealer where the goods were duty-paid, the prescribed invoice particulars were met, and the inputs were received, accounted for, and used in manufacture. The Tribunal treated dealer registration as not a mandatory precondition for the relevant period and applied the earlier view that invoices from unregistered dealers could serve as acceptable credit documents. On that basis, the credit was admissible and the denial of credit, recovery demand, and consequential penalty were unsustainable. en-us Wed, 02 Jan 2008 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4442 Modvat credit could not be denied merely because the invoices were issued by an unregistered dealer where the goods were duty-paid, the prescribed invoice particulars were met, and the inputs were received, accounted for, and used in manufacture. The Tribunal treated dealer registration as not a mandatory precondition for the relevant period and applied the earlier view that invoices from unregistered dealers could serve as acceptable credit documents. On that basis, the credit was admissible and the denial of credit, recovery demand, and consequential penalty were unsustainable. Case-Laws Central Excise Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4442