https://www.taxtmi.com/caselaws?id=105998 Printed soap wrappers were treated as articles of paper rather than as mere paper or paperboard. On that classification, the Modvat credit restriction in Notification No. 177/86-C.E., as amended, which applied only to paper and paperboards, did not cover the inputs. The demand for differential credit based on excess availed Modvat credit therefore could not be sustained, and credit on the printed wrappers remained admissible. en-us Thu, 13 Jan 2000 00:00:00 +0530 Mon, 12 Mar 2012 12:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105998 Printed soap wrappers were treated as articles of paper rather than as mere paper or paperboard. On that classification, the Modvat credit restriction in Notification No. 177/86-C.E., as amended, which applied only to paper and paperboards, did not cover the inputs. The demand for differential credit based on excess availed Modvat credit therefore could not be sustained, and credit on the printed wrappers remained admissible. Case-Laws Central Excise Thu, 13 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105998