https://www.taxtmi.com/caselaws?id=106383 Modvat credit was denied because the goods never reached the registered dealers' premises and the invoices were issued before lawful receipt by the dealer. The Board's circular prohibited Modvatable invoices until actual receipt of goods, and the transit-sale circular did not apply because the goods were sent to a job worker for conversion, not directly to the appellant on the instructions of a registered person. The invoices also lacked the required particulars linking the dispatch to the appellant or the registered dealer. Accordingly, the credit claim failed. en-us Thu, 06 Jun 2002 00:00:00 +0530 Tue, 13 Mar 2012 18:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106383 Modvat credit was denied because the goods never reached the registered dealers' premises and the invoices were issued before lawful receipt by the dealer. The Board's circular prohibited Modvatable invoices until actual receipt of goods, and the transit-sale circular did not apply because the goods were sent to a job worker for conversion, not directly to the appellant on the instructions of a registered person. The invoices also lacked the required particulars linking the dispatch to the appellant or the registered dealer. Accordingly, the credit claim failed. Case-Laws Central Excise Thu, 06 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106383