2001 (2) TMI 573 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore dismissed the appeal stating that the registration as a dealer had become infructuous as the appellant had shifted premises and got registration subsequently. The Tribunal clarified that invoices issued before the cancellation of registration do not become void and invalid, and denial of Modvat credit should not be solely based on registration cancellation. The appeal was dismissed based on these findings.