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2016 (4) TMI 449 - HC - Central ExciseDemand of Modvat credit - Wrongly availed - Manufacturer of two wheeler scooters - Duty paid on High Speed Diesel oil (HSD) used both for generating electricity and as fuel - Held that:- the order dated 15.9.2003 records the considered stand of the Department in the matter. In other words the statement made by the Department before the Supreme Court that "refund has already been given" to the Petitioner holds good and reflects the position that the Department has accepted the orders of the Dy CE and CCE (A) which were affirmed by the order dated 25.2.2003 of the CEGAT. By the last mentioned order, the CEGAT re-affirmed the earlier orders to the effect that an aggregate amount of ₹ 9,31,904/- being the MODVAT credit allowed to the Petitioner for the period prior to 1st March 1998 by the Dy CE by the order dated 30.7.1999 cannot be recovered by the Department. Consequently, the Department cannot, at this stage, seek to enforce any demand viz-a-viz the MODVAT credit availed on HSD by the Petitioner prior to 1.3.1998. Therefore, the Respondent is restrained from seeking to recover from the Petitioner the MODVAT credit on HSD availed by it for the period prior to 1st March, 1998. The impugned demand notices to that effect are set aside. Constitutional validity of Section 112 of the Finance Act 2000 as received the assent of the President - Denial of credit of duty paid on HSD "at any time during the period commencing on and from the 16th day of March 1995 and ending with the day the Finance Act 2000 - Held that:- the above directions have been issued in the peculiar facts of the present case and will not constitute a precedent as regards the constitutional validity or applicability of Section 112 of the Finance Act, 2000. - Petition disposed of
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