https://www.taxtmi.com/caselaws?id=89349 Modvat credit was held admissible on duty-paid inputs sent through a job worker for slitting and repacking, because the inputs retained their identity as the same commodity in reduced form and the duty-paying documents established continuity of nexus with the final product. Receipt through the job worker, rather than direct delivery from the supplier, was treated as immaterial where the goods had already suffered duty and endorsement of the gate passes confirmed their movement. The change in weight and packing did not destroy identity, so credit could not be denied merely because the inputs were not received in original packing. en-us Tue, 11 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 14:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89349 Modvat credit was held admissible on duty-paid inputs sent through a job worker for slitting and repacking, because the inputs retained their identity as the same commodity in reduced form and the duty-paying documents established continuity of nexus with the final product. Receipt through the job worker, rather than direct delivery from the supplier, was treated as immaterial where the goods had already suffered duty and endorsement of the gate passes confirmed their movement. The change in weight and packing did not destroy identity, so credit could not be denied merely because the inputs were not received in original packing. Case-Laws Central Excise Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89349