https://www.taxtmi.com/caselaws?id=46594 Six issues concerning Modvat credit in job-work arrangements were identified as substantial questions of law, including direct receipt of inputs from the supplier, the effect of the CBEC circular, the sufficiency of invoices and duty certificates, the inability of a job worker to hold invoices in his own name, transfer of property by endorsement, and the relevance of Rule 57GG where there is no sale or dealer invoice. The Tribunal was directed to draw up the statement of the case and refer these questions to the High Court for opinion, and the reference application was disposed of on that basis without any merits determination. en-us Tue, 04 Dec 2001 00:00:00 +0530 Thu, 22 Jul 2010 18:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46594 Six issues concerning Modvat credit in job-work arrangements were identified as substantial questions of law, including direct receipt of inputs from the supplier, the effect of the CBEC circular, the sufficiency of invoices and duty certificates, the inability of a job worker to hold invoices in his own name, transfer of property by endorsement, and the relevance of Rule 57GG where there is no sale or dealer invoice. The Tribunal was directed to draw up the statement of the case and refer these questions to the High Court for opinion, and the reference application was disposed of on that basis without any merits determination. Case-Laws Central Excise Tue, 04 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46594