https://www.taxtmi.com/caselaws?id=251604 Modvat credit was not to be denied merely because duty-paid inputs were sent directly to job workers instead of first reaching the assessee's factory, where the invoices stood in the assessee's name, the inputs were ultimately received back after job work, and the substantive credit conditions were satisfied. The applicable Rule 57A and Rule 57Q regime focused on duty payment, receipt within the credit chain, and use in manufacture of excisable goods; those requirements were found met. The arrangement was also treated as revenue neutral. Direct delivery to a job worker, by itself, did not defeat entitlement to credit. en-us Wed, 10 Sep 2014 00:00:00 +0530 Wed, 03 Feb 2016 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251604 Modvat credit was not to be denied merely because duty-paid inputs were sent directly to job workers instead of first reaching the assessee's factory, where the invoices stood in the assessee's name, the inputs were ultimately received back after job work, and the substantive credit conditions were satisfied. The applicable Rule 57A and Rule 57Q regime focused on duty payment, receipt within the credit chain, and use in manufacture of excisable goods; those requirements were found met. The arrangement was also treated as revenue neutral. Direct delivery to a job worker, by itself, did not defeat entitlement to credit. Case-Laws Central Excise Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251604