1999 (8) TMI 262 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed Modvat credit on invoices issued by previously unregistered dealers who registered before the deadline. The Commissioner (Appeals) found that the invoices contained required details and parent invoice information, thus directing credit to be taken. The appeal was dismissed as the invoices met the requirements of Notification 15/94.