2005 (6) TMI 407

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..... [Order per : S.L. Peeran, Member (J)]. The appellant has challenged the correctness of OIA No. 513/2002-CE, dated 23-8-2002 by which the Commissioner has disallowed the Modvat credit of Rs. 1,58,175/- and Rs. 1,05,450/- respectively under Rule 57-I of CER, 1944. The appellants had imported Mica paper and the same had been exempted from additional duty of excise in terms of Notification N .....

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..... eration and on examining the provisions of law, we notice that the imported item was exempted from additional duty in terms of the noted section. They are not eligible to take Modvat credit on Customs duty, as additional duty had not been paid. Therefore, there is no infirmity in the impugned order and the same is upheld by dismissing these appeals. (Operative portion of this Order was pronounce .....

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