Direct supply to job workers allowed so the Rule 52A duplicate invoice serves as transport cover and for Modvat credit. Inputs eligible for Modvat credit may be consigned directly from the supplying manufacturer to a job worker; the duplicate manufacturer's invoice under Rule 52A will serve as transport cover and for availment of Modvat by the job worker. That invoice must contain prescribed details, the consignee's name and address (the job worker), and the name and address of the manufacturer on whose instructions the goods were dispatched. The relaxation applies mutatis mutandis where one manufacturer supplies inputs to a job worker under instructions of another manufacturer.
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Provisions expressly mentioned in the judgment/order text.
Direct supply to job workers allowed so the Rule 52A duplicate invoice serves as transport cover and for Modvat credit.
Inputs eligible for Modvat credit may be consigned directly from the supplying manufacturer to a job worker; the duplicate manufacturer's invoice under Rule 52A will serve as transport cover and for availment of Modvat by the job worker. That invoice must contain prescribed details, the consignee's name and address (the job worker), and the name and address of the manufacturer on whose instructions the goods were dispatched. The relaxation applies mutatis mutandis where one manufacturer supplies inputs to a job worker under instructions of another manufacturer.
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