https://www.taxtmi.com/circulars?id=5638 General Exemption 4 of 1997 permits concessional or nil excise duty on certain plastic articles only if Modvat credit has not been taken on inputs; manufacturers are required to choose either to pay duty or to claim the exemption (foregoing Modvat credit), and commissioners must report instances of dual claims and actions taken to safeguard revenue. en-us Wed, 03 Dec 1997 00:00:00 +0530 Sat, 28 Feb 2009 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5638 General Exemption 4 of 1997 permits concessional or nil excise duty on certain plastic articles only if Modvat credit has not been taken on inputs; manufacturers are required to choose either to pay duty or to claim the exemption (foregoing Modvat credit), and commissioners must report instances of dual claims and actions taken to safeguard revenue. Circulars Central Excise Wed, 03 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5638