https://www.taxtmi.com/caselaws?id=113272 Imported inputs supported by a valid bill of entry remained eligible for Modvat credit where they were first kept in the importer's own godown and later moved to the factory in parts under stock transfer challans. The controlling factor was that the credit claim rested on the bill of entry as the duty-paying document, and the goods remained clearly correlatable to that document throughout intermediate storage and transfer. Temporary storage outside the factory did not break the link to manufacture of final dutiable goods, and the importer's own depot did not require separate registration on these facts. Modvat credit was therefore admissible. en-us Mon, 05 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 16:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113272 Imported inputs supported by a valid bill of entry remained eligible for Modvat credit where they were first kept in the importer's own godown and later moved to the factory in parts under stock transfer challans. The controlling factor was that the credit claim rested on the bill of entry as the duty-paying document, and the goods remained clearly correlatable to that document throughout intermediate storage and transfer. Temporary storage outside the factory did not break the link to manufacture of final dutiable goods, and the importer's own depot did not require separate registration on these facts. Modvat credit was therefore admissible. Case-Laws Central Excise Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113272