https://www.taxtmi.com/caselaws?id=82471 Kraft paper used as packaging material for linoleum was treated as part of an integrated manufacturing process, so the broader Modvat expression "in relation to" could not override a notification restricting credit for paper used in manufacture. Full Modvat credit on the kraft paper was therefore not available on merits. On limitation, a notice issued after the amendment to Rule 57-I was held to be governed by the amended recovery framework and the statutory time limit under Section 11A of the Central Excises and Salt Act, 1944. The recovery demand was consequently barred by limitation, even though the substantive credit claim failed. en-us Thu, 29 Oct 1992 00:00:00 +0530 Tue, 05 Jul 2011 12:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82471 Kraft paper used as packaging material for linoleum was treated as part of an integrated manufacturing process, so the broader Modvat expression "in relation to" could not override a notification restricting credit for paper used in manufacture. Full Modvat credit on the kraft paper was therefore not available on merits. On limitation, a notice issued after the amendment to Rule 57-I was held to be governed by the amended recovery framework and the statutory time limit under Section 11A of the Central Excises and Salt Act, 1944. The recovery demand was consequently barred by limitation, even though the substantive credit claim failed. Case-Laws Central Excise Thu, 29 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82471