https://www.taxtmi.com/caselaws?id=126526 The appellant, involved in manufacturing polyester yarn, faced a dispute with Revenue over Modvat credit for redirecting duty-paid raw material between their units. Despite invoices being in a different unit's name, the inputs were received and used for manufacturing. Previous tribunal decisions supported the appellant's position that no endorsement was required. As the inputs were used in manufacturing final products, denial of Modvat credit was deemed unjustified. The impugned order was set aside, and the appeal was allowed in favor of the appellant, granting consequential relief. en-us Wed, 08 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 17:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126526 The appellant, involved in manufacturing polyester yarn, faced a dispute with Revenue over Modvat credit for redirecting duty-paid raw material between their units. Despite invoices being in a different unit's name, the inputs were received and used for manufacturing. Previous tribunal decisions supported the appellant's position that no endorsement was required. As the inputs were used in manufacturing final products, denial of Modvat credit was deemed unjustified. The impugned order was set aside, and the appeal was allowed in favor of the appellant, granting consequential relief. Case-Laws Central Excise Wed, 08 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126526