https://www.taxtmi.com/caselaws?id=106970 Modvat credit is not denied merely because invoices issued by a manufacturer to its own stockyard were later endorsed in favour of the buyer. The operative factor remains whether the buyer actually received the inputs, and that factual verification is necessary before disallowing credit. Where the same credit claim had allegedly been accepted in a later identical situation, that aspect also required verification. On this basis, the matter was remanded for fresh consideration after receipt of inputs and related facts were examined. en-us Thu, 10 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 17:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106970 Modvat credit is not denied merely because invoices issued by a manufacturer to its own stockyard were later endorsed in favour of the buyer. The operative factor remains whether the buyer actually received the inputs, and that factual verification is necessary before disallowing credit. Where the same credit claim had allegedly been accepted in a later identical situation, that aspect also required verification. On this basis, the matter was remanded for fresh consideration after receipt of inputs and related facts were examined. Case-Laws Central Excise Thu, 10 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106970