Although Paul has found a private ruling that is unfavorable to our case, the ruling is over 18 years old and a complete copy was not published. The ruling is certainly not binding and clear arguments can be presented to the TRD in support of Inbisco's right to claim full credit of 'input VAT' for these payments. As you have noted, we should defer the meeting with the RD officer until this has been discussed further, and then all will go to the RD at the same time.