https://www.taxtmi.com/caselaws?id=94235 The Collector (Appeals) allowed the appeal in part, holding that Modvat credit on tissue paper of no commercial value was correct. The issue of Rs. 1441/- cess amount not being eligible for credit was undisputed and the appeal was allowed on this ground. The acceptance of amended bills of entry for credit, despite a classification discrepancy, was upheld as the incorrect classification did not affect credit availability. The Tribunal restored the Assistant Collector's order, disallowing credit on the cess amount while affirming credit on tissue paper and amended bills of entry. en-us Fri, 16 Jul 1999 00:00:00 +0530 Mon, 21 Nov 2011 10:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94235 The Collector (Appeals) allowed the appeal in part, holding that Modvat credit on tissue paper of no commercial value was correct. The issue of Rs. 1441/- cess amount not being eligible for credit was undisputed and the appeal was allowed on this ground. The acceptance of amended bills of entry for credit, despite a classification discrepancy, was upheld as the incorrect classification did not affect credit availability. The Tribunal restored the Assistant Collector's order, disallowing credit on the cess amount while affirming credit on tissue paper and amended bills of entry. Case-Laws Central Excise Fri, 16 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94235