https://www.taxtmi.com/caselaws?id=254828 Cenvat credit of CVD paid on design and testing charges separately shown in the bill of entry for imported moulds was held admissible. The customs assessment at the time of import was not disputed, and the mere segregation of those charges in the import documents did not show that they fell outside the assessable value of the moulds or that the duty paid on them was ineligible for credit. On that basis, denial of credit was not justified and the appellant's claim was accepted. en-us Fri, 06 Jun 2014 00:00:00 +0530 Thu, 01 Jan 2015 13:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254828 Cenvat credit of CVD paid on design and testing charges separately shown in the bill of entry for imported moulds was held admissible. The customs assessment at the time of import was not disputed, and the mere segregation of those charges in the import documents did not show that they fell outside the assessable value of the moulds or that the duty paid on them was ineligible for credit. On that basis, denial of credit was not justified and the appellant's claim was accepted. Case-Laws Central Excise Fri, 06 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254828