https://www.taxtmi.com/caselaws?id=118820 Inputs supplied to a job worker by a principal manufacturer under invoices issued under the Central Excise Rules, 1944 were accepted as eligible for Modvat credit, despite the department's objection that there was no conventional sale under those invoices. The Tribunal followed its earlier decision on identical facts and treated the transfer as a sale for excise-credit purposes, provided the invoices contained the required particulars and functioned as valid documents for availing input duty credit. On that basis, the assessee's credit was upheld and the Revenue's challenge failed. en-us Tue, 13 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 10:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118820 Inputs supplied to a job worker by a principal manufacturer under invoices issued under the Central Excise Rules, 1944 were accepted as eligible for Modvat credit, despite the department's objection that there was no conventional sale under those invoices. The Tribunal followed its earlier decision on identical facts and treated the transfer as a sale for excise-credit purposes, provided the invoices contained the required particulars and functioned as valid documents for availing input duty credit. On that basis, the assessee's credit was upheld and the Revenue's challenge failed. Case-Laws Customs Tue, 13 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118820