https://www.taxtmi.com/caselaws?id=92803 Modvat credit could not be denied merely because goods were sold in transit and dispatched directly by the manufacturer, where the registered dealer issued the invoice and the governing circular permitted such transit sales. The challenged credit relating to invoices and inputs was not disputed in the appeal and stood confirmed. On the remaining credit, the record disclosed no legal infirmity in the Commissioner (Appeals)' decision to allow credit on that basis. The Revenue's challenge was therefore rejected and the allowance of Modvat credit was upheld. en-us Fri, 12 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 12:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92803 Modvat credit could not be denied merely because goods were sold in transit and dispatched directly by the manufacturer, where the registered dealer issued the invoice and the governing circular permitted such transit sales. The challenged credit relating to invoices and inputs was not disputed in the appeal and stood confirmed. On the remaining credit, the record disclosed no legal infirmity in the Commissioner (Appeals)' decision to allow credit on that basis. The Revenue's challenge was therefore rejected and the allowance of Modvat credit was upheld. Case-Laws Central Excise Fri, 12 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92803