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of <h1>Tribunal Waives Pre-Deposit on Modvat Credit for Insulating Paper</h1> <h3>INDUSTRIAL CABLES (I) LTD. Versus COLLECTOR OF CENTRAL EX., CHANDIGARH</h3> The tribunal granted the waiver of pre-deposit of excess modvat credit on imported insulating paper, ruling in favor of the applicants and staying duty ... Stay/Dispensation of pre-deposit The judgment concerns applications for waiver of pre-deposit of excess modvat credit on imported insulating paper. The applicants claimed the restriction on credit does not apply to additional duty under the Customs Tariff Act. The tribunal found in favor of the applicants based on a Supreme Court judgment, waiving the pre-deposit and staying duty recovery pending appeals.
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