1999 (9) TMI 192

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.... [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal took Modvat credit on paper used by it in the manufacture of computer stationery. There was some dispute during the relevant period of the classification of computer stationery. The Board in February, 1991 said that it was classifiable under Heading 4823.90, but later revised its opinion to say that it would be classifiabl....

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.... appears that the final product was exempted and no credit available, the whole exercise is of academic significance, there is no objection to the credit being taken at the higher rate. Departmental representative challenges this finding. 4. We note that question of the applicability of Notification No. 43/86 was pending and was not the subject matter in the appeal before the Collector (Appe....