https://www.taxtmi.com/caselaws?id=106263 Modvat credit was admissible where the supplier's invoice named the assessee as consignee and the transport document also reflected that position. The fact that the goods were ultimately intended for another manufacturer and sent to a job worker did not invalidate the invoice for credit purposes. The Board circular supported credit on documents issued in the consignee's name in a job-work supply arrangement. Credit therefore could not be denied merely because the supply was made under instructions of another manufacturer, and the invoice remained a valid basis for taking credit. en-us Wed, 17 Apr 2002 00:00:00 +0530 Tue, 13 Mar 2012 14:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106263 Modvat credit was admissible where the supplier's invoice named the assessee as consignee and the transport document also reflected that position. The fact that the goods were ultimately intended for another manufacturer and sent to a job worker did not invalidate the invoice for credit purposes. The Board circular supported credit on documents issued in the consignee's name in a job-work supply arrangement. Credit therefore could not be denied merely because the supply was made under instructions of another manufacturer, and the invoice remained a valid basis for taking credit. Case-Laws Central Excise Wed, 17 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106263