https://www.taxtmi.com/caselaws?id=334680 Modvat credit on purchases made before Notification No. 32/94-C.E. (N.T.) could not be denied merely because the supplier was a wholesale dealer not yet required to be registered. The registration condition was introduced only on 4-7-1994, so it did not apply to an invoice dated 30-6-1994. A later requirement that the supplier obtain registration by a fixed date could not be enforced against the purchaser, who had no control over the supplier's registration. The record also reflected duty payment through the manufacturer's invoice and PLA debit, supporting entitlement to credit on the purchase. en-us Tue, 26 Jul 2016 00:00:00 +0530 Fri, 18 Nov 2016 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334680 Modvat credit on purchases made before Notification No. 32/94-C.E. (N.T.) could not be denied merely because the supplier was a wholesale dealer not yet required to be registered. The registration condition was introduced only on 4-7-1994, so it did not apply to an invoice dated 30-6-1994. A later requirement that the supplier obtain registration by a fixed date could not be enforced against the purchaser, who had no control over the supplier's registration. The record also reflected duty payment through the manufacturer's invoice and PLA debit, supporting entitlement to credit on the purchase. Case-Laws Central Excise Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334680