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2023 (4) TMI 708 - CESTAT KOLKATAExcess utilization of the MODVAT Credit in respect of bars and rods manufactured by the Appellant which are used for construction purposes - Section 3 or Section 3A of the Central Excise Act, 1944 - HELD THAT:- The Ld. Commissioner in the de novo order has given detailed findings - It was held by the Ld Commissioner that the assessee complied with the order of the Commissioner of Central excise, Kolkata-II Commissionerate and acted on that basis and no duty was intentionally paid excess and passed on to the buyers by the assessee in as much as the modvat credit was available to the buyers when duty was paid by the assessee correctly under the provisions of Section 3 of Central excise Act, 1944 and hence I hold the charges framed against the assessee not sustainable. The Commissioner’s permission dated 23.09.1997 and 20.04.1998 was neither withdrawn nor challenged before the higher appellate forum. Inasmuch as the Commissioner vide his order dated 23.09.1997 and 20.04.1998 allowed the Respondents to work under the provisions of Section 3 w.e.f. Financial Year 1997-98 and the Respondent had discharged the duty burden under the said provisions availing MODVAT Credit. There are no infirmity in the order passed by the Ld. Commissioner - appeal of Revenue dismissed.
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