https://www.taxtmi.com/caselaws?id=120964 Paper cleared to non-registered customers does not qualify as newsprint because Chapter Note 3 to Chapter 48 links the definition to the relevant Central Government notification and the customers were not registered newspapers. The nil-duty classification is therefore unavailable for those clearances. As duty was paid on part of the final product, Modvat credit on capital goods is available to the assessee. The analysis supports the assessee's position on entitlement to capital-goods credit despite the inapplicability of the newsprint exemption. en-us Thu, 15 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 16:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120964 Paper cleared to non-registered customers does not qualify as newsprint because Chapter Note 3 to Chapter 48 links the definition to the relevant Central Government notification and the customers were not registered newspapers. The nil-duty classification is therefore unavailable for those clearances. As duty was paid on part of the final product, Modvat credit on capital goods is available to the assessee. The analysis supports the assessee's position on entitlement to capital-goods credit despite the inapplicability of the newsprint exemption. Case-Laws Central Excise Thu, 15 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120964