https://www.taxtmi.com/caselaws?id=85738 Modvat credit was admissible on invoices issued by a manufacturer's registered depot where the goods were cleared after duty payment and the depot formed part of the manufacturer's set-up. Reading Rule 52A, Rule 57GG and Rule 57G together, such depot invoices were treated as valid supporting documents, and there was no legal infirmity in relying on them for credit. Notification No. 32/94-C.E. (N.T.) also recognised invoices issued by a manufacturer from the factory or depot as eligible documents for Modvat credit. en-us Fri, 23 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85738 Modvat credit was admissible on invoices issued by a manufacturer's registered depot where the goods were cleared after duty payment and the depot formed part of the manufacturer's set-up. Reading Rule 52A, Rule 57GG and Rule 57G together, such depot invoices were treated as valid supporting documents, and there was no legal infirmity in relying on them for credit. Notification No. 32/94-C.E. (N.T.) also recognised invoices issued by a manufacturer from the factory or depot as eligible documents for Modvat credit. Case-Laws Central Excise Fri, 23 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85738