1996 (10) TMI 254

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..... The issue in the appeal relates to the quantum of Modvat credit that the appellants were entitled to in respect of the wrappers received by them. In the Central Excise Tariff the classification of the goods shows the Heading as 4823.90 and the appellants have taken credit equivalent to the duty paid in respect of the item as classified at the hands of the supplier who supplied the goods. The .....

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..... is of the view that the same should be assessed under Heading 4823.19 and for that reason therefore the Modvat credit has to be restricted to Rs. 800 - PMT. 4. We have considered the pleas made by both sides. We observe that under the Modvat scheme, the assessee is entitled to the Modvat credit based on the classification already determined and the duty already paid at the suppliers end. There .....

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