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of <h1>CESTAT distinguishes Excise duty vs. Rule 57CC amounts for deposit under Section 11D.</h1> The Appellate Tribunal CESTAT, Mumbai ruled that amounts depicted as Excise duty must be deposited under Section 11D, while amounts shown only as per Rule ... Demand - Modvat on inputs common to duty-paid and exempted final goods The Appellate Tribunal CESTAT, Mumbai ruled that amounts depicted as Excise duty must be deposited under Section 11D, while amounts shown only as per Rule 57CC are not covered by this provision. The appeal was allowed, and the case was remanded to the original authority for reworking the amounts on clearance documents.
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