https://www.taxtmi.com/caselaws?id=122348 Modvat credit is explained as admissible where inputs are received in the factory under the manufacturer's original invoice issued in the prescribed form under Rule 52A and the invoice reflects duty payment and price charged. Direct dispatch of the goods to the buyer, confirmed by the dispatch note and transport documents, supports the credit claim even if the consignment also mentions a commission agent. The presence of the commission agent's name does not by itself defeat entitlement when the documents show that the buyer received the inputs directly under the manufacturer's invoice. en-us Thu, 19 Jul 2007 00:00:00 +0530 Mon, 13 Aug 2012 11:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122348 Modvat credit is explained as admissible where inputs are received in the factory under the manufacturer's original invoice issued in the prescribed form under Rule 52A and the invoice reflects duty payment and price charged. Direct dispatch of the goods to the buyer, confirmed by the dispatch note and transport documents, supports the credit claim even if the consignment also mentions a commission agent. The presence of the commission agent's name does not by itself defeat entitlement when the documents show that the buyer received the inputs directly under the manufacturer's invoice. Case-Laws Central Excise Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122348