https://www.taxtmi.com/caselaws?id=86775 Depot invoices issued in the name of a registered manufacturer were treated as prescribed duty-paying documents for Modvat credit where the notification covered sales from depot under the manufacturer's invoices, so credit could not be denied merely because the sales were routed through a depot. Explosives used in mining limestone for cement manufacture were also treated as prima facie connected with the manufacturing chain on the basis of earlier Tribunal decisions, supporting interim relief on credit eligibility. On both issues, the assessee obtained waiver of pre-deposit and stay of recovery. en-us Tue, 22 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 13:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86775 Depot invoices issued in the name of a registered manufacturer were treated as prescribed duty-paying documents for Modvat credit where the notification covered sales from depot under the manufacturer's invoices, so credit could not be denied merely because the sales were routed through a depot. Explosives used in mining limestone for cement manufacture were also treated as prima facie connected with the manufacturing chain on the basis of earlier Tribunal decisions, supporting interim relief on credit eligibility. On both issues, the assessee obtained waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Tue, 22 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86775