https://www.taxtmi.com/caselaws?id=114278 Credit of duty on inputs could not be denied merely because packing and forwarding charges were shown separately in the supplier's invoice. The invoices separately reflected ancillary charges and the duty component, and the assessee claimed only the duty actually paid on inputs used in the finished products. Rule 57A gave no basis to disallow credit on that ground alone, because the decisive factor was actual duty paid on the inputs rather than invoice segregation of other charges. The credit was therefore admissible and the disallowance unsustainable. en-us Wed, 03 Mar 2004 00:00:00 +0530 Mon, 14 May 2012 13:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114278 Credit of duty on inputs could not be denied merely because packing and forwarding charges were shown separately in the supplier's invoice. The invoices separately reflected ancillary charges and the duty component, and the assessee claimed only the duty actually paid on inputs used in the finished products. Rule 57A gave no basis to disallow credit on that ground alone, because the decisive factor was actual duty paid on the inputs rather than invoice segregation of other charges. The credit was therefore admissible and the disallowance unsustainable. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114278