https://www.taxtmi.com/caselaws?id=339956 CENVAT credit was held admissible where duty-paid inputs moved directly from the manufacturer to the assessee under the manufacturer's invoice in a transit sale arrangement. The circular applied to such transactions clarified that no separate invoice under Rule 57G was required and that intermediaries taking part in the transit sale need not be registered. Because the inputs and supporting duty-paid documents were received and used in manufacture, the presence of unregistered intermediaries and minor procedural lapses did not justify denial of credit when the substantive conditions were satisfied. en-us Wed, 01 Mar 2017 00:00:00 +0530 Mon, 25 Sep 2017 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339956 CENVAT credit was held admissible where duty-paid inputs moved directly from the manufacturer to the assessee under the manufacturer's invoice in a transit sale arrangement. The circular applied to such transactions clarified that no separate invoice under Rule 57G was required and that intermediaries taking part in the transit sale need not be registered. Because the inputs and supporting duty-paid documents were received and used in manufacture, the presence of unregistered intermediaries and minor procedural lapses did not justify denial of credit when the substantive conditions were satisfied. Case-Laws Central Excise Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339956