https://www.taxtmi.com/caselaws?id=82252 MODVAT credit on inputs sent directly to a job worker's premises was not to be denied merely because the inputs were not first received in the assessee's factory, since the scheme is designed to prevent cascading duty and common trade practice could not defeat credit. However, the assessee had to prove by evidence the identity of the inputs at the job worker's premises and the receipt back of the intermediate goods manufactured from them. The matter therefore turned on factual verification of movement and traceability rather than a literal rejection of the receipt requirement. en-us Tue, 22 Oct 1991 00:00:00 +0530 Sat, 02 Jul 2011 18:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82252 MODVAT credit on inputs sent directly to a job worker's premises was not to be denied merely because the inputs were not first received in the assessee's factory, since the scheme is designed to prevent cascading duty and common trade practice could not defeat credit. However, the assessee had to prove by evidence the identity of the inputs at the job worker's premises and the receipt back of the intermediate goods manufactured from them. The matter therefore turned on factual verification of movement and traceability rather than a literal rejection of the receipt requirement. Case-Laws Central Excise Tue, 22 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82252