2001 (10) TMI 939 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi overturned the order denying Modvat Credit due to invoices from unregistered dealers. The Tribunal ruled in favor of the appellants citing a circular extending the registration deadline for dealers, allowing credit for invoices issued by previously unregistered dealers who registered before the deadline. The appeal was allowed.