https://www.taxtmi.com/caselaws?id=94058 After the amendment substituting invoices for gate passes, Modvat credit required receipt of inputs under the prescribed duty-paying documents, and an endorsed invoice was not one of them. The earlier view allowing endorsed invoices did not survive the Larger Bench ruling, and no separate exception applied because the recipient was described as a loan licensee. The job-work or loan-licence arrangement did not change the identity of the actual manufacturer or relax the documentary requirements, so credit was not available on the endorsed invoice in the stated facts. en-us Fri, 08 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94058 After the amendment substituting invoices for gate passes, Modvat credit required receipt of inputs under the prescribed duty-paying documents, and an endorsed invoice was not one of them. The earlier view allowing endorsed invoices did not survive the Larger Bench ruling, and no separate exception applied because the recipient was described as a loan licensee. The job-work or loan-licence arrangement did not change the identity of the actual manufacturer or relax the documentary requirements, so credit was not available on the endorsed invoice in the stated facts. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94058