https://www.taxtmi.com/caselaws?id=113187 Credit under Rule 57A could not be denied solely because a manufacturer's invoice was endorsed through a dealer where the invoice otherwise contained the prescribed particulars and identified the claimant as the consignee or end user. The applicable Board Circular on transit sales treated such an invoice as a valid document for availing credit. On these facts, the intermediary endorsement did not defeat admissibility, and credit was held to be allowable. en-us Wed, 15 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 12:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113187 Credit under Rule 57A could not be denied solely because a manufacturer's invoice was endorsed through a dealer where the invoice otherwise contained the prescribed particulars and identified the claimant as the consignee or end user. The applicable Board Circular on transit sales treated such an invoice as a valid document for availing credit. On these facts, the intermediary endorsement did not defeat admissibility, and credit was held to be allowable. Case-Laws Central Excise Wed, 15 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113187