TMI Blog2005 (5) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... ee to Cenvat credit which may be available to him in accordance with Cenvat Credit - appeal is dismissed - 91 of 2005 - - - Dated:- 9-5-2005 - D.A. Mehta and H.N. Devani, JJ. REPRESENTED BY : Shri Paresh M. Dave, Advocate, for the Appellant. [Order per : D.A. Mehta, J. (Oral)]. - Heard Mr. Paresh M. Dave, learned Advocate for the appellant-assessee. The appellant has proposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 24,95,742/- in cash even though the petitioner had paid this amount from Modvat/Cenvat credit and the whole transaction was revenue neutral in reality? (d) Whether the Appellate Tribunal was justified in upholding the order of the Commissioner of Central Excise and Customs, Surat-II even though the root cause of the said order namely the decision of the Deputy Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of two different modes of payment of duty viz. (1) by debit to account current, or (2) while utilising Cenvat credit as provided in Rule 173G(1)(b) of the Rules one of the modes viz. by utilising the Cenvat credit, is not permitted for the limited period during which a manufacturer defaults in terms of Rule 173G(1)(e) of the Rules and forfeits the facility to pay the dues in instalments for a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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