https://www.taxtmi.com/caselaws?id=91737 Printing paste made by simple mixing of duty-paid formulated, standardised or prepared dyes with other materials was stated, on the Board's Section 37B clarification, not to amount to manufacture and not to fall under the department's proposed tariff heading; the matter was remanded for fresh factual verification of the inputs and the preparation process before a classification decision. On Modvat credit, the Tribunal stated that if duty was ultimately held payable, credit should not be denied merely for absence of the procedural declaration, provided duty-paid inputs were established by acceptable documents to the adjudicating authority. en-us Fri, 12 Feb 1999 00:00:00 +0530 Thu, 20 Oct 2011 15:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91737 Printing paste made by simple mixing of duty-paid formulated, standardised or prepared dyes with other materials was stated, on the Board's Section 37B clarification, not to amount to manufacture and not to fall under the department's proposed tariff heading; the matter was remanded for fresh factual verification of the inputs and the preparation process before a classification decision. On Modvat credit, the Tribunal stated that if duty was ultimately held payable, credit should not be denied merely for absence of the procedural declaration, provided duty-paid inputs were established by acceptable documents to the adjudicating authority. Case-Laws Central Excise Fri, 12 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91737