https://www.taxtmi.com/caselaws?id=336572 Cenvat credit could not be denied where duty-paid inputs moved directly from the manufacturer to the user under the manufacturer's invoice through an intermediate buyer, because the invoice remained a valid duty-paying document and no separate invoice was required for transit sale. The circular also clarified that persons involved in such transit sale need not obtain registration. Since the appellant received the inputs and supporting documents and used them in manufacture, minor procedural defects or the intermediary's lack of registration did not defeat credit; denial of Cenvat credit was therefore unjustified. en-us Tue, 23 Aug 2016 00:00:00 +0530 Sat, 24 Dec 2016 07:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336572 Cenvat credit could not be denied where duty-paid inputs moved directly from the manufacturer to the user under the manufacturer's invoice through an intermediate buyer, because the invoice remained a valid duty-paying document and no separate invoice was required for transit sale. The circular also clarified that persons involved in such transit sale need not obtain registration. Since the appellant received the inputs and supporting documents and used them in manufacture, minor procedural defects or the intermediary's lack of registration did not defeat credit; denial of Cenvat credit was therefore unjustified. Case-Laws Central Excise Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336572