https://www.taxtmi.com/caselaws?id=47582 Modvat credit could not be denied merely because the supplier's registration certificate was issued after the invoices, where the invoices contained the prescribed particulars and the supplier had applied for registration within the relevant time. The Board circular and transitional notifications were read as not requiring registration by the cut-off date, and the cut-off limited only administrative discretion to accept documents. Technical non-compliance without prejudice to revenue was insufficient where the transaction was genuine and the scheme's object was substantially satisfied, so the credit was directed to be granted. en-us Mon, 04 Jul 2005 00:00:00 +0530 Mon, 29 Apr 2024 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47582 Modvat credit could not be denied merely because the supplier's registration certificate was issued after the invoices, where the invoices contained the prescribed particulars and the supplier had applied for registration within the relevant time. The Board circular and transitional notifications were read as not requiring registration by the cut-off date, and the cut-off limited only administrative discretion to accept documents. Technical non-compliance without prejudice to revenue was insufficient where the transaction was genuine and the scheme's object was substantially satisfied, so the credit was directed to be granted. Case-Laws Central Excise Mon, 04 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47582