https://www.taxtmi.com/caselaws?id=125782 The Tribunal held in favor of the appellant, a job worker of bulk drugs, allowing them to avail Modvat credit for inputs purchased on behalf of the principal manufacturer and recovered through a sale invoice. The Tribunal determined that the appellant had legitimately procured the inputs for the principal manufacturer, and the subsequent sale invoice was a recovery mechanism, not indicative of a sale transaction. The decision underscored the importance of the actual flow of inputs and the proper availing of credit based on valid documentation, supporting the appellant's entitlement to the Modvat credit. en-us Mon, 12 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 11:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125782 The Tribunal held in favor of the appellant, a job worker of bulk drugs, allowing them to avail Modvat credit for inputs purchased on behalf of the principal manufacturer and recovered through a sale invoice. The Tribunal determined that the appellant had legitimately procured the inputs for the principal manufacturer, and the subsequent sale invoice was a recovery mechanism, not indicative of a sale transaction. The decision underscored the importance of the actual flow of inputs and the proper availing of credit based on valid documentation, supporting the appellant's entitlement to the Modvat credit. Case-Laws Central Excise Mon, 12 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125782