https://www.taxtmi.com/caselaws?id=104221 Modvat credit under Rule 57A was admissible on duty paid on packing charges where sheet glass and float glass were received in packed condition and duty had been paid on the packing value. The separate disclosure of packing charges and duty in the invoice did not change the character of the packing as part of the inputs used in manufacture, and that segregation alone could not justify exclusion from admissible credit. Denial of Modvat credit was therefore unsustainable, and the consequential penalty was also set aside. en-us Thu, 16 May 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104221 Modvat credit under Rule 57A was admissible on duty paid on packing charges where sheet glass and float glass were received in packed condition and duty had been paid on the packing value. The separate disclosure of packing charges and duty in the invoice did not change the character of the packing as part of the inputs used in manufacture, and that segregation alone could not justify exclusion from admissible credit. Denial of Modvat credit was therefore unsustainable, and the consequential penalty was also set aside. Case-Laws Central Excise Thu, 16 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104221