https://www.taxtmi.com/caselaws?id=47094 An endorsed manufacturer's invoice used in a transit sale can satisfy the documentary requirement for Modvat credit under Rule 57G if it continues to evidence payment of duty on the inputs and the inputs are ultimately received and used by the claimant. The fact that the intermediary purchaser did not physically receive the goods before endorsement did not, by itself, defeat credit where the statutory declaration requirement was met. On those facts, the invoice remained valid evidence for credit and no substantial question of law arose for reference. en-us Sat, 26 Jun 2004 00:00:00 +0530 Tue, 27 Jul 2010 09:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47094 An endorsed manufacturer's invoice used in a transit sale can satisfy the documentary requirement for Modvat credit under Rule 57G if it continues to evidence payment of duty on the inputs and the inputs are ultimately received and used by the claimant. The fact that the intermediary purchaser did not physically receive the goods before endorsement did not, by itself, defeat credit where the statutory declaration requirement was met. On those facts, the invoice remained valid evidence for credit and no substantial question of law arose for reference. Case-Laws Central Excise Sat, 26 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47094