General Exemption 4 of 1997 dated 1.3.1997- Regarding.

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..... l Exemption 4/97 dated 1st March, 1997 gives concessional rate of duty or a nil rate of duty at Sr. No. 55, 56 59 on certain articles of plastics subject to the conditions that Modvat Credit has not been taken on inputs used in the manufacture of such goods. 2. A case has been brought to the notice of the Board, where the assessee has simultaneously availed the benefit of Modvat Credit as well .....

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