https://www.taxtmi.com/caselaws?id=110152 Modvat credit cannot be denied where consignments are diverted in transit to a different consignee with the jurisdictional Superintendent's written endorsement and in line with binding departmental circulars. The circulars recognised transit sale and allowed invoice endorsement for the revised consignee, and the same procedure applied where manufacturers issued invoices. On these facts, the original invoice being in another concern's name was only a technical objection and did not justify disallowance of credit. en-us Thu, 24 Jul 2003 00:00:00 +0530 Fri, 13 Apr 2012 18:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110152 Modvat credit cannot be denied where consignments are diverted in transit to a different consignee with the jurisdictional Superintendent's written endorsement and in line with binding departmental circulars. The circulars recognised transit sale and allowed invoice endorsement for the revised consignee, and the same procedure applied where manufacturers issued invoices. On these facts, the original invoice being in another concern's name was only a technical objection and did not justify disallowance of credit. Case-Laws Central Excise Thu, 24 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110152