https://www.taxtmi.com/caselaws?id=53694 In a transit sale, Modvat credit is available where the manufacturer's Rule 52A invoice and endorsed transport documents establish the movement and receipt of the goods. The Board's circular clarified that such invoices are valid duty-paying documents, no separate invoice under Rule 57G is required, and participants in the transit sale need not be registered. On that basis, credit cannot be denied merely because the intermediary dealer is unregistered, provided the full consignment covered by the manufacturer's invoices has been received. en-us Wed, 29 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 16:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53694 In a transit sale, Modvat credit is available where the manufacturer's Rule 52A invoice and endorsed transport documents establish the movement and receipt of the goods. The Board's circular clarified that such invoices are valid duty-paying documents, no separate invoice under Rule 57G is required, and participants in the transit sale need not be registered. On that basis, credit cannot be denied merely because the intermediary dealer is unregistered, provided the full consignment covered by the manufacturer's invoices has been received. Case-Laws Central Excise Wed, 29 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53694