https://www.taxtmi.com/caselaws?id=251591 Modvat/Cenvat credit on duty-paid inputs could not be refused merely because the manufacturer's invoice was initially issued to dealers and later endorsed in favour of the claimant. Where the original invoices were on record, duty payment by the manufacturer was undisputed, and the endorsed invoices evidenced a valid transit transfer of the goods, the document retained evidentiary value for credit purposes. The credit scheme required proof of duty-paid inputs and did not limit entitlement only to an immediate purchaser from the manufacturer. The denial of credit was therefore unsustainable, and the assessee was held entitled to the claimed duty credit. en-us Wed, 11 Jun 2014 00:00:00 +0530 Mon, 17 Nov 2014 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251591 Modvat/Cenvat credit on duty-paid inputs could not be refused merely because the manufacturer's invoice was initially issued to dealers and later endorsed in favour of the claimant. Where the original invoices were on record, duty payment by the manufacturer was undisputed, and the endorsed invoices evidenced a valid transit transfer of the goods, the document retained evidentiary value for credit purposes. The credit scheme required proof of duty-paid inputs and did not limit entitlement only to an immediate purchaser from the manufacturer. The denial of credit was therefore unsustainable, and the assessee was held entitled to the claimed duty credit. Case-Laws Central Excise Wed, 11 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251591