https://www.taxtmi.com/circulars?id=5797 Transit sale movement may proceed directly on the manufacturer's duplicate invoice under rule 52A, which serves as the transport cover and valid duty-paying document for availment of Modvat credit; consequently, dealers participating in such transit sales need not obtain registration and no separate invoice under the general invoice provisions is required. en-us Tue, 04 Jun 1996 00:00:00 +0530 Sat, 14 Mar 2009 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5797 Transit sale movement may proceed directly on the manufacturer's duplicate invoice under rule 52A, which serves as the transport cover and valid duty-paying document for availment of Modvat credit; consequently, dealers participating in such transit sales need not obtain registration and no separate invoice under the general invoice provisions is required. Circulars Central Excise Tue, 04 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5797