1996 (12) TMI 170

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..... er per : J.H. Joglekar, Member (T)]. The appellants took Modvat credit of the additional duty of customs paid on imported paper used in the manufacture of electric wires and cables. Later, a show cause notice was issued to them alleging that in terms of proviso issued to Notification No. 177/86-C.E., dated 1-3-1986, the credit should be restricted to Rs. 800.00 PMT. The Assistant Collector c .....

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..... restrictions placed on the quantum of Modvat credit in the cited proviso extends to the additional duties of customs or not. The first paragraph of the notification defines specified duty as the duty of excise, the special duty of excise levied under the respective Finance Acts from 1988-1992 and the additional duty leviable under Section 3 of the Customs Tariff Act. This term specified duty , .....

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