https://www.taxtmi.com/caselaws?id=93851 Modvat credit was admissible on invoices issued by the refinery, because the goods were received directly from the refinery in the same truck in which they left the refinery. The Tribunal treated the refinery's invoices as valid under Rule 52A and Rule 173G and held that the fact they were issued through the marketing division did not invalidate them for credit purposes. en-us Thu, 28 May 1998 00:00:00 +0530 Thu, 17 Nov 2011 13:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93851 Modvat credit was admissible on invoices issued by the refinery, because the goods were received directly from the refinery in the same truck in which they left the refinery. The Tribunal treated the refinery's invoices as valid under Rule 52A and Rule 173G and held that the fact they were issued through the marketing division did not invalidate them for credit purposes. Case-Laws Central Excise Thu, 28 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93851