https://www.taxtmi.com/caselaws?id=52251 Modvat credit could not be denied when inputs were directly sent to job workers without first entering the assessee's factory, because the declaration under Notification No. 84/94-C.E. specifically covered such dispatch and no objection had been raised to it. The invoices named the assessee as buyer and the job workers as consignees, and the Board's circular of 12-9-95 recognised direct supply to job workers with the duplicate invoice copy as sufficient for transport and credit. On those facts, denial of credit was unsustainable and the assessee remained entitled to Modvat credit. en-us Wed, 04 Jun 2003 00:00:00 +0530 Mon, 04 Oct 2010 14:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52251 Modvat credit could not be denied when inputs were directly sent to job workers without first entering the assessee's factory, because the declaration under Notification No. 84/94-C.E. specifically covered such dispatch and no objection had been raised to it. The invoices named the assessee as buyer and the job workers as consignees, and the Board's circular of 12-9-95 recognised direct supply to job workers with the duplicate invoice copy as sufficient for transport and credit. On those facts, denial of credit was unsustainable and the assessee remained entitled to Modvat credit. Case-Laws Central Excise Wed, 04 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52251