2004 (3) TMI 678 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Appellant in a case involving a small amount of Rs. 976. The Tribunal allowed the appeal, stating that the duty paid on inputs used in finished products can be credited, even if packing and forwarding charges are separately mentioned in the invoices. The decision was based on the lack of support in Rule 57A for disallowing such credits.