Central Excise - Credit of duty paid on paper and paperboard falling under sub-heading No. 4811.30 for the period 1-5-1989 to 15-8-1989 - Clarification regarding
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MODVAT credit restriction affirmed for paper and paperboard, limiting recoverable credit to the prescribed ceiling during the specified period. Restriction on MODVAT credit for paper and paperboard under sub heading 4811.30 applied for 1 5 1989 to 15 8 1989: credit was limited to Rs. 800 per tonne or the actual duty paid, whichever was less, notwithstanding the later removal of the ceiling effective 16 8 1989; pending assessments were to be finalised and field formations and trade advised accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
MODVAT credit restriction affirmed for paper and paperboard, limiting recoverable credit to the prescribed ceiling during the specified period.
Restriction on MODVAT credit for paper and paperboard under sub heading 4811.30 applied for 1 5 1989 to 15 8 1989: credit was limited to Rs. 800 per tonne or the actual duty paid, whichever was less, notwithstanding the later removal of the ceiling effective 16 8 1989; pending assessments were to be finalised and field formations and trade advised accordingly.
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