https://www.taxtmi.com/caselaws?id=90760 Invoice endorsements within different units of the same company did not invalidate Modvat credit where the inputs were supported by invoices issued under Rule 52A and claimed under Rule 57A/Rule 57G(2). The Tribunal held that an invoice issued under Rule 52A remains a valid duty-paid document even after endorsement to another factory or unit of the same company, and that the settled position left no new question of law for reference under Section 35G. The departmental reference applications were therefore rejected, and the allowance of Modvat credit on endorsed invoices stood undisturbed. en-us Thu, 28 May 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90760 Invoice endorsements within different units of the same company did not invalidate Modvat credit where the inputs were supported by invoices issued under Rule 52A and claimed under Rule 57A/Rule 57G(2). The Tribunal held that an invoice issued under Rule 52A remains a valid duty-paid document even after endorsement to another factory or unit of the same company, and that the settled position left no new question of law for reference under Section 35G. The departmental reference applications were therefore rejected, and the allowance of Modvat credit on endorsed invoices stood undisturbed. Case-Laws Central Excise Thu, 28 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90760