https://www.taxtmi.com/caselaws?id=49993 A rubber-stamped endorsement of "Duplicate Copy for Transporter" was treated as sufficient documentary marking for Modvat purposes, so credit could not be denied merely because the endorsement was not printed. Duty paid on packing and forwarding charges included in the assessable value of the inputs was held eligible for Modvat credit, because the relevant cost component formed part of the value on which duty was paid. Credit also could not be disallowed on the basis of a vague declaration or imperfect description of goods where the declaration had been filed before credit was taken and the record did not clearly justify denial. en-us Tue, 15 Feb 2000 00:00:00 +0530 Wed, 18 Aug 2010 18:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49993 A rubber-stamped endorsement of "Duplicate Copy for Transporter" was treated as sufficient documentary marking for Modvat purposes, so credit could not be denied merely because the endorsement was not printed. Duty paid on packing and forwarding charges included in the assessable value of the inputs was held eligible for Modvat credit, because the relevant cost component formed part of the value on which duty was paid. Credit also could not be disallowed on the basis of a vague declaration or imperfect description of goods where the declaration had been filed before credit was taken and the record did not clearly justify denial. Case-Laws Central Excise Tue, 15 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49993