2005 (5) TMI 446

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....or the Respondent. [Order]. - Modvat Credit of Rs. 1,08,861/- was denied to the appellants in respect of inputs for the short period 4-6-94 to 11-6-94 on the ground that credit was taken on the basis of endorsed invoices. After examining the records and hearing both sides, I find that the inputs in question were manufactured by M/s. Travancore Cochin Chemicals Ltd., that the same were procur....

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....odvat purposes. While it is true that endorsed invoices were not valid documents for Modvat purpose during the period of dispute, it was open to the appellants to avail Modvat credit on the basis of invoice issued by their suppliers. During the said period, it was not mandatory that the dealers of excisable goods should be registered with the department for purpose of issuing Modvatable invoices. ....