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1999 (9) TMI 192 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai ruled that the Modvat credit on paper used in manufacturing computer stationery was limited to Rs. 800 per ton. The final product being exempted from duty meant no credit was available. The appeal was allowed, overturning the Collector (Appeals) order and reinstating the Asst. Collector's decision.
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