1996 (8) TMI 321 - AT - Central Excise

Summary

The appellant's Modvat credit claim was disallowed due to taking credit from an unregistered dealer. The appellant argued that registration was waived until 31-12-1994, but failed to prove the dealer's registration by that date. The appeal was dismissed. (Case: 1996 (8) TMI 321 - CEGAT, NEW DELHI)