1998 (7) TMI 183

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..... [Order per : G.R. Sharma, Member (T)]. -  Shri Harbans Singh, ld. Counsel appearing for the applicant submits that the Tribunal while passing a Final Order No. A/1186/97-NB, dated 19-12-1997 held that the goods are liable to duty. He submits that once the Tribunal has held that the duty was required to be paid on the finished product i.e. paper and paperboard, the appellants become entitled .....

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..... r allowing the benefit of Modvat credit. 2. Heard the submissions of both sides. We have perused the final order of the Tribunal as also the Appeal Memo. filed by the appellants. We find that there was a specific request that in case the goods are considered to be dutiable the appellants may be permitted to avail the Modvat credit taken by them on the inputs used in the manufacture of the go .....

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