Procedural relaxation regarding Modvat Credit

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....ed from the manufacturers that some of their inputs on which Modvat credit is taken by them have to be initially sent to another manufacturer (job workers) for part of the process and then return the same to the manufacturers. For this purpose, the manufacturers clear the goods under Rule 57F(1) (ii) on payment of duty. The job workers take the Modvat credit and clear the products manufactured out....

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....livery of goods directly to a consumer unit and the goods are accordingly transported from the manufacturer's premises without being brought to the registered person, Modvat could be availed of by the end user in such cases on the duplicate copy of manufacturer's invoice issued under Rule 52A. This invoice under Rule 52A will however contain, in addition to the prescribed details including the con....