https://www.taxtmi.com/caselaws?id=86214 A Modvat credit restriction in Notification No. 177/86-C.E. was treated as inapplicable to additional duty of customs paid on imported paper used in the manufacture of electric wires and cables, because the proviso capping credit for paper and paper board did not expressly include that duty. The omission was treated as deliberate, and the additional duty under section 3 of the Customs Tariff Act, 1975 was not to be read as covered by the stated limitation. The assessee was therefore entitled to credit on that duty, and the lower orders were set aside. en-us Tue, 24 Dec 1996 00:00:00 +0530 Tue, 16 Aug 2011 15:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86214 A Modvat credit restriction in Notification No. 177/86-C.E. was treated as inapplicable to additional duty of customs paid on imported paper used in the manufacture of electric wires and cables, because the proviso capping credit for paper and paper board did not expressly include that duty. The omission was treated as deliberate, and the additional duty under section 3 of the Customs Tariff Act, 1975 was not to be read as covered by the stated limitation. The assessee was therefore entitled to credit on that duty, and the lower orders were set aside. Case-Laws Central Excise Tue, 24 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86214