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of <h1>Appellate tribunal allows duty credit on kraft paper for cartons as intermediate product</h1> <h3>COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, PUNE Versus CENTURY ENKA LTD.</h3> COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, PUNE Versus CENTURY ENKA LTD. - 2001 (127) E.L.T. 125 (Tri. - Mum.) The appellate tribunal in Mumbai considered whether the respondent could claim duty credit on kraft paper used to make cartons for packing yarn. Citing a Madras High Court judgment, the tribunal allowed the credit, stating that the cartons were an intermediate product. The tribunal dismissed the appeal, noting that even if the cartons were duty-exempt, credit could still be claimed under Rule 57D.
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