2018 (6) TMI 1422

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..... excise duty, therefore the Tribunal took a view that no useful purpose would be served by allowing recrediting into the Modvat credit account - appeal dismissed. - C.E.A. No. 105 of 2017 - - - Dated:- 24-1-2018 - S.K. Seth and Anurag Kumar Shrivastava, JJ. Shri Gajendra S. Thakur, Counsel, for the Appellant. ORDER Heard on the question of admission. 2. This appeal is under Sect .....

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..... therefore during the period March, 1995 to January, 1997 the respondent paid the excise duty amounting to ₹ 98,55,777/- under protest. Out of this amount ₹ 35,25,514/- was paid in cash and ₹ 63,30,263/- was paid by utilizing of Modvat credit availed on the inputs. It is not disputed that aforesaid activities undertaken by the respondent were held to be not amounting to manufactu .....

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