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2018 (11) TMI 79 - AT - Central ExciseMODVAT Credit - Sulphuric acid is cleared partly on payment of duty and partly without payment of duty - demand of duty of 8% of the value of the Sulphuric acid cleared without payment of duty - Held that:- After the decision of the Tribunal directing the appellant to reverse the entire credit in respect of Vanadium Pentaoxide, the appellant reversed the entire credit on Vanadium Pentaoxide amounting to ₹ 54,533/- - the High Court has also not disturbed the said order of the Tribunal. Once the appellant has reversed the entire credit as per the direction of the Tribunal then there remains no demand against the appellant. Appeal allowed - decided in favor of appellant.
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