https://www.taxtmi.com/caselaws?id=174495 Modvat credit under Rule 57-A was stated to be available for duty paid on inputs used in or in relation to manufacture, including packing-related charges where valid duty paying documents supported the claim. The stated exclusion for packing materials applied only if the packing cost was not included in the assessable value under Section 4 of the Central Excise Act. Where the Revenue did not establish such exclusion, credit remained admissible. The recipient excise officer was also noted as unable to reassess duty shown on the supplier's documents; any short-payment or excess-payment had to be pursued at the supplier's end through the relevant demand or refund provisions. en-us Sun, 16 Jan 2000 00:00:00 +0530 Fri, 11 Dec 2015 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174495 Modvat credit under Rule 57-A was stated to be available for duty paid on inputs used in or in relation to manufacture, including packing-related charges where valid duty paying documents supported the claim. The stated exclusion for packing materials applied only if the packing cost was not included in the assessable value under Section 4 of the Central Excise Act. Where the Revenue did not establish such exclusion, credit remained admissible. The recipient excise officer was also noted as unable to reassess duty shown on the supplier's documents; any short-payment or excess-payment had to be pursued at the supplier's end through the relevant demand or refund provisions. Case-Laws Central Excise Sun, 16 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174495