https://www.taxtmi.com/caselaws?id=54216 Modvat credit was allowed on duty-paid inputs transferred by the manufacturer to its depot under the manufacturer's own invoices, because the depot acted as part of the manufacturer and the endorsements were not third-party endorsements; the credit denial was therefore unjustified. Credit of additional duty on imported inputs was denied where the assessee relied only on photocopies of Bills of Entry, because at the relevant time the triplicate Bill of Entry was the prescribed document for Modvat purposes and the necessary original support was not produced. The order was modified accordingly, allowing credit on domestic inputs while sustaining denial on imported inputs. en-us Thu, 18 Aug 2005 00:00:00 +0530 Mon, 18 Oct 2010 18:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54216 Modvat credit was allowed on duty-paid inputs transferred by the manufacturer to its depot under the manufacturer's own invoices, because the depot acted as part of the manufacturer and the endorsements were not third-party endorsements; the credit denial was therefore unjustified. Credit of additional duty on imported inputs was denied where the assessee relied only on photocopies of Bills of Entry, because at the relevant time the triplicate Bill of Entry was the prescribed document for Modvat purposes and the necessary original support was not produced. The order was modified accordingly, allowing credit on domestic inputs while sustaining denial on imported inputs. Case-Laws Central Excise Thu, 18 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54216