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<h1>Modvat Credit Allowed for Factories with Rule 52A Invoices Issued to Head Office, Pending Cases to Follow Guidelines.</h1> The circular addresses issues in availing Modvat credit when Rule 52A invoices are issued in the name of a company's Registered or Head Office, but the credit is intended for the factory. It clarifies that credit should not be denied if the entire consignment is received at the factory in its original packaging and the Registered or Head Office endorses the duplicate invoice to confirm delivery to the manufacturing unit. Duty-paying documents must be submitted for verification. Pending cases should be resolved following these guidelines.