2000 (7) TMI 719

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..... in the appeal is whether invoices issued before December, 1994 by unregistered dealer were valid duty paying document or not. The Department was of the view that they were not valid document whereas the respondent contended that the invoices issued by unregistered dealers on or before 31-12-1994 were valid document on the strength of which Modvat credit could be taken. 2. Arguing the case for R .....

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..... R. I find that pursuant to issue of Notification No. 32/94, requirement of dealers/traders was to get them registered. However, we have seen instructions issued by the Board and the clarifications given that the invoices shall get regularised if the dealer/trader get himself registered on or before 31-12-1994. In the instant case there is a clear finding of the Commissioner (Appeals) that the trad .....

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