https://www.taxtmi.com/caselaws?id=161808 Modvat credit under Rule 57A is available on duty shown in duty-paying documents for inputs used in or in relation to manufacture, including packing-related charges where the statutory exclusion does not apply. The exclusion for packing materials is relevant only when the cost of such material is not included in the assessable value of the final product under Section 4. The recipient-side excise cannot reassess the duty paid on inputs for the purpose of denying credit; any short levy or excess duty must be addressed at the supplier's end under the applicable refund or demand provisions. On these principles, credit on packing and forwarding charges was admissible. en-us Wed, 16 Jun 1999 00:00:00 +0530 Thu, 06 Feb 2014 18:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161808 Modvat credit under Rule 57A is available on duty shown in duty-paying documents for inputs used in or in relation to manufacture, including packing-related charges where the statutory exclusion does not apply. The exclusion for packing materials is relevant only when the cost of such material is not included in the assessable value of the final product under Section 4. The recipient-side excise cannot reassess the duty paid on inputs for the purpose of denying credit; any short levy or excess duty must be addressed at the supplier's end under the applicable refund or demand provisions. On these principles, credit on packing and forwarding charges was admissible. Case-Laws Central Excise Wed, 16 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161808