2005 (6) TMI 407

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..... ant. Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellant has challenged the correctness of OIA No. 513/2002-CE, dated 23-8-2002 by which the Commissioner has disallowed the Modvat credit of Rs. 1,58,175/- and Rs. 1,05,450/- respectively under Rule 57-I of CER, 1944. The appellants had imported Mica paper and the same had been exempted from .....

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..... in the said Notification.  3.On a careful consideration and on examining the provisions of law, we notice that the imported item was exempted from additional duty in terms of the noted section. They are not eligible to take Modvat credit on Customs duty, as additional duty had not been paid. Therefore, there is no infirmity in the impugned order and the same is upheld by dismissing these ap .....

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