https://www.taxtmi.com/caselaws?id=93079 Modvat credit under Rule 57A could not be denied merely because inputs procured directly from manufacturers under the compounded levy scheme were received through job workers instead of being physically brought first into the assessee's factory. Rule 57F(4), Rule 57J and Notification No. 58/97-C.E. (N.T.) were read as permitting direct delivery to job workers, and the notification could not be used to impose an additional restriction overriding the rules. The Board's circular and the liberal procedure for deemed credit supported this view, so physical receipt in the factory was not indispensable where procurement and payment were otherwise in the prescribed manner. en-us Fri, 10 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 11:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93079 Modvat credit under Rule 57A could not be denied merely because inputs procured directly from manufacturers under the compounded levy scheme were received through job workers instead of being physically brought first into the assessee's factory. Rule 57F(4), Rule 57J and Notification No. 58/97-C.E. (N.T.) were read as permitting direct delivery to job workers, and the notification could not be used to impose an additional restriction overriding the rules. The Board's circular and the liberal procedure for deemed credit supported this view, so physical receipt in the factory was not indispensable where procurement and payment were otherwise in the prescribed manner. Case-Laws Central Excise Fri, 10 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93079