1996 (7) TMI 395

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....e prayer in the application is for dispensation of pre-deposit of an amount of Rs. 80,900/- which has been held to have been taken as Modvat wrongly, for the reason that the goods sold to the dealer have been directly received by the appellants. The learned Advocate pleads that the despatch of goods by sale in transit by the dealer, if consigned to the assessee has been allowed by the Board for Mo....

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....istered person's name and address, on account of whose instructions the goods have been despatched. The consignee in this case will be the end-user. In such a situation the registered person's invoice is not required for availment of Modvat credit. The duplicate copy of the manufacturer's invoice under Rule 52A will serve as cover for transport and for availment of MODVAT by the end-user. 3.&emsp....