https://www.taxtmi.com/caselaws?id=543 The appellant, a job worker for Indian Railways, was denied Modvat credit and penalized. The denial was based on the endorsement of gate passes, which the appellant argued did not constitute a sale but rather a dispatch of materials. The court found that the direct dispatch of raw materials to a job worker did not justify denying Modvat credit. As there was no dispute regarding the duty paid nature of the goods and their use in manufacturing excisable goods, the credit was rightfully due. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief for the appellants. en-us Wed, 08 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=543 The appellant, a job worker for Indian Railways, was denied Modvat credit and penalized. The denial was based on the endorsement of gate passes, which the appellant argued did not constitute a sale but rather a dispatch of materials. The court found that the direct dispatch of raw materials to a job worker did not justify denying Modvat credit. As there was no dispute regarding the duty paid nature of the goods and their use in manufacturing excisable goods, the credit was rightfully due. Consequently, the impugned order was set aside, and the appeal was allowed with any consequential relief for the appellants. Case-Laws Central Excise Wed, 08 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=543