Central Excise - Credit of duty paid on paper and paperboard falling under sub-heading No. 4811.30 for the period 1-5-1989 to 15-8-1989 - Clarification regarding

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.... Clarification regarding Circular No. 27/90-CX.3 Dated 24-5-1990 [From F. No. 93/47/89-CX.3] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Credit of duty paid on paper and paperboard falling under sub-heading No. 4811.30 for the period 1-5-1989 to 15-8-1989 - Clarification regarding A doubt has been expressed as to whether the re....

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....ing No. 4811.30 was available as credit. In this context, a doubt has been raised as to whether it was the intention of the Government to actually restrict the credit of duty to only Rs. 800/- per tonne or the actual duty paid during the period 1-5-1989 to 15-8-1989. Tax Research Unit when consulted in this matter, has stated that there was no intention of granting credit of duty to the extent of ....