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of <h1>CEGAT Limits Modvat Credit on Paper for Computer Stationery Manufacturing, Appeal Overturns Previous Decision</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II Versus INNOVATIVE PRINTS</h3> COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II Versus INNOVATIVE PRINTS - 1999 (114) E.L.T. 745 (Tribunal) 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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