https://www.taxtmi.com/caselaws?id=53327 Modvat credit on mica paper procured from a 100% Export Oriented Undertaking was confined to the extent of additional duty of customs leviable on like imported goods. Because the applicable exemption notifications made the additional duty on imported mica paper nil, the credit limit under the Rule 57A notification was also nil. The fact that the EOU had discharged duty by reference to the aggregate customs duties under the Customs Act did not enlarge the credit entitlement. No Modvat credit was admissible where the corresponding additional duty on like imported goods was nil. en-us Fri, 06 Feb 2004 00:00:00 +0530 Tue, 12 Oct 2010 16:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53327 Modvat credit on mica paper procured from a 100% Export Oriented Undertaking was confined to the extent of additional duty of customs leviable on like imported goods. Because the applicable exemption notifications made the additional duty on imported mica paper nil, the credit limit under the Rule 57A notification was also nil. The fact that the EOU had discharged duty by reference to the aggregate customs duties under the Customs Act did not enlarge the credit entitlement. No Modvat credit was admissible where the corresponding additional duty on like imported goods was nil. Case-Laws Central Excise Fri, 06 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53327