https://www.taxtmi.com/caselaws?id=100275 Rule 57G credit was examined in light of the admissible-document notifications and a trade notice extending comparable treatment to consignment agents for manufacturers. A narrow construction of the notifications was rejected because invoices issued by consignment agents of importers were materially similar to those accepted for manufacturers' depot sales, and the document format and commercial function were comparable. On that basis, credit could not be denied merely because the invoices were issued by consignment agents of importers, and such invoices were treated as valid for credit purposes. en-us Mon, 03 Sep 2001 00:00:00 +0530 Tue, 31 Jan 2012 17:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100275 Rule 57G credit was examined in light of the admissible-document notifications and a trade notice extending comparable treatment to consignment agents for manufacturers. A narrow construction of the notifications was rejected because invoices issued by consignment agents of importers were materially similar to those accepted for manufacturers' depot sales, and the document format and commercial function were comparable. On that basis, credit could not be denied merely because the invoices were issued by consignment agents of importers, and such invoices were treated as valid for credit purposes. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100275