https://www.taxtmi.com/caselaws?id=90305 A manufacturer's invoice remained a valid Modvat document where polyester fibre consignments were manufactured under a job contract, routed through intermediary parties, and invoiced with the appellant shown as consignee. Rule 57G(3)(a) was satisfied, and the extra payment to an intermediary did not invalidate credit. The recovery notice also failed because the department did not establish suppression or misrepresentation; without those facts, extended limitation under Rule 57-I could not be invoked. The appeal succeeded on both merits and limitation, and the impugned order was set aside. en-us Tue, 09 Mar 1999 00:00:00 +0530 Wed, 05 Oct 2011 10:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90305 A manufacturer's invoice remained a valid Modvat document where polyester fibre consignments were manufactured under a job contract, routed through intermediary parties, and invoiced with the appellant shown as consignee. Rule 57G(3)(a) was satisfied, and the extra payment to an intermediary did not invalidate credit. The recovery notice also failed because the department did not establish suppression or misrepresentation; without those facts, extended limitation under Rule 57-I could not be invoked. The appeal succeeded on both merits and limitation, and the impugned order was set aside. Case-Laws Central Excise Tue, 09 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90305