Modvat credit acceptance of consignment agent invoices permitted subject to invoice content, registration, and verification requirements. The Central Board specifies invoices issued by consignment agents as valid documents for Modvat credit provided: the invoices contain the particulars required by the applicable notifications; the issuers are registered under the Central Excise Rules as required by the relevant notification; and the Assistant Commissioner must verify or cross check the genuineness of the invoices and the duty paid character of the inputs before allowing credit.