https://www.taxtmi.com/caselaws?id=100806 Modvat credit for job workers should not be denied merely because the documents do not follow a disputed endorsement format, where the invoices name both the principal manufacturer and the job worker and the Bills of Entry are endorsed by Customs. The documentary record substantially satisfied the relevant Board circular governing such arrangements, so the earlier circular used to refuse credit was inapplicable. Credit was therefore not rejected in principle, though the matter was remitted to the jurisdictional officer for scrutiny of the documents and verification of compliance. en-us Wed, 31 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100806 Modvat credit for job workers should not be denied merely because the documents do not follow a disputed endorsement format, where the invoices name both the principal manufacturer and the job worker and the Bills of Entry are endorsed by Customs. The documentary record substantially satisfied the relevant Board circular governing such arrangements, so the earlier circular used to refuse credit was inapplicable. Credit was therefore not rejected in principle, though the matter was remitted to the jurisdictional officer for scrutiny of the documents and verification of compliance. Case-Laws Central Excise Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100806