https://www.taxtmi.com/caselaws?id=105619 Invoices issued by a consignment agent registered as a dealer under the Central Excise Rules, 1944 were treated as valid documents for Modvat credit. The Tribunal noted that the goods were received under invoices issued by a first stage dealer registered with the revenue authorities, and relied on the clarification that invoices issued by consignment agents registered under Rule 174 are acceptable for credit purposes. It also noted that Rule 57G(3)(b) recognises invoices issued by the manufacturer from a depot or from the premises of a consignment agent as valid documents. Denial of Modvat credit on the ground that the invoices were not issued directly by the manufacturer was therefore unsustainable. en-us Wed, 09 Jan 2002 00:00:00 +0530 Tue, 06 Mar 2012 16:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105619 Invoices issued by a consignment agent registered as a dealer under the Central Excise Rules, 1944 were treated as valid documents for Modvat credit. The Tribunal noted that the goods were received under invoices issued by a first stage dealer registered with the revenue authorities, and relied on the clarification that invoices issued by consignment agents registered under Rule 174 are acceptable for credit purposes. It also noted that Rule 57G(3)(b) recognises invoices issued by the manufacturer from a depot or from the premises of a consignment agent as valid documents. Denial of Modvat credit on the ground that the invoices were not issued directly by the manufacturer was therefore unsustainable. Case-Laws Central Excise Wed, 09 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105619