https://www.taxtmi.com/caselaws?id=47548 Exemption for newsprint manufacture was denied for April 1995 because the entitlement certificate was not produced within the prescribed time, while duty for that month had already been paid. The document states that the corresponding Modvat debit entry for pulp consumed in April 1995 could be reversed, and the penalty imposed by the Assistant Commissioner was set aside. It further notes that the duty payment for April 1995 remained undisturbed, with relief confined to correction of the credit/debit entry and deletion of penalty. en-us Tue, 09 Aug 2005 00:00:00 +0530 Tue, 22 Apr 2014 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47548 Exemption for newsprint manufacture was denied for April 1995 because the entitlement certificate was not produced within the prescribed time, while duty for that month had already been paid. The document states that the corresponding Modvat debit entry for pulp consumed in April 1995 could be reversed, and the penalty imposed by the Assistant Commissioner was set aside. It further notes that the duty payment for April 1995 remained undisturbed, with relief confined to correction of the credit/debit entry and deletion of penalty. Case-Laws Central Excise Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47548