https://www.taxtmi.com/caselaws?id=116335 Modvat credit was unavailable on imported mica paper cleared without payment of additional duty of excise under the applicable exemption notification. Credit could be taken only where the duty equivalent to excise had actually been paid on the imported goods, and the absence of such duty collection made the claim unsustainable. The disallowance of credit was therefore justified. en-us Fri, 03 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 15:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116335 Modvat credit was unavailable on imported mica paper cleared without payment of additional duty of excise under the applicable exemption notification. Credit could be taken only where the duty equivalent to excise had actually been paid on the imported goods, and the absence of such duty collection made the claim unsustainable. The disallowance of credit was therefore justified. Case-Laws Central Excise Fri, 03 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116335