https://www.taxtmi.com/caselaws?id=120964 Clearances of paper to non-registered newspaper customers did not satisfy the statutory definition of newsprint under Chapter Note 3 of Chapter 48, so the nil-duty classification was unavailable. Because those clearances were not treated as newsprint, duty could not be denied on that basis. The note also states that where duty had been paid on part of the final product, the assessee was entitled to Modvat credit on capital goods. The overall conclusion recorded is in favour of the assessee and against the Revenue. 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 Clearances of paper to non-registered newspaper customers did not satisfy the statutory definition of newsprint under Chapter Note 3 of Chapter 48, so the nil-duty classification was unavailable. Because those clearances were not treated as newsprint, duty could not be denied on that basis. The note also states that where duty had been paid on part of the final product, the assessee was entitled to Modvat credit on capital goods. The overall conclusion recorded is in favour of the assessee and against the Revenue. Case-Laws Central Excise Thu, 15 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120964